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LAWS OF KENYA
VALUE ADDED TAX ACT
CAP. 476
- Published in Kenya Gazette Vol. CXV—No. 121 on 23 August 2013
- Assented to on 14 August 2013
- Commenced on 1 September 2013 by Value Added Tax Comencement
- [Amended by Value Added Tax (Amendment) Act, 2014 (Act No. 7 of 2014) on 29 May 2014]
- [Amended by Finance Act, 2014 (Act No. 16 of 2014) on 19 September 2014]
- [Amended by Finance Act, 2015 (Act No. 14 of 2015) on 12 June 2015]
- [Amended by Tax Procedures Act (Cap. 469B) on 19 January 2016]
- [Amended by Finance Act, 2016 (Act No. 38 of 2016) on 9 June 2016]
- [Amended by Finance Act, 2016 (Act No. 38 of 2016) on 1 July 2016]
- [Amended by Value Added Tax (Amendment) Act, 2016 (Act No. 24 of 2016) on 24 August 2016]
- [Amended by Finance Act, 2016 (Act No. 38 of 2016) on 1 January 2017]
- [Amended by Finance Act, 2017 (Act No. 15 of 2017) on 3 April 2017]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 2017 (Act No. 11 of 2017) on 4 May 2017]
- [Amended by Tax Laws (Amendment) Act, 2018 (Act No. 9 of 2018) on 1 July 2018]
- [Amended by Finance Act, 2018 (Act No. 10 of 2018) on 1 July 2018]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 2019 (Act No. 12 of 2019) on 23 July 2019]
- [Amended by Finance Act, 2019 (Act No. 23 of 2019) on 15 November 2019]
- [Amended by Value Added Tax (Amendment of the Rate of Tax) Order, 2020 (Legal Notice 35 of 2020) on 1 April 2020]
- [Amended by Tax Laws (Amendment) Act, 2020 (Act No. 2 of 2020) on 25 April 2020]
- [Amended by Tax Laws (Amendment) Act, 2020 (Act No. 2 of 2020) on 15 May 2020]
- [Amended by Finance Act, 2020 (Act No. 8 of 2020) on 30 June 2020]
- [Amended by Tax Laws (Amendment)(No. 2) Act, 2020 (Act No. 22 of 2020) on 1 January 2021]
- [Amended by Value Added Tax (Amendment of The Rate of Tax) Order, 2020 (Legal Notice 206 of 2020) on 1 January 2021]
- [Amended by Value Added Tax (Amendment of The Rate of Tax) Order, 2020 (Legal Notice 206 of 2020) on 1 January 2021]
- [Amended by Finance Act, 2020 (Act No. 8 of 2020) on 1 July 2021]
- [Amended by Finance Act, 2021 (Act No. 8 of 2021) on 1 July 2021]
- [Amended by Finance Act, 2022 (Act No. 22 of 2022) on 1 July 2022]
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
- [Amended by Finance Act, 2023 (Act No. 4 of 2023) on 1 July 2023]
- [Amended by Statute Law (Miscellaneous Amendments) Act, 2024 (Act No. 3 of 2024) on 26 April 2024]
- [Amended by Tax Laws (Amendment) Act, 2024 (Act No. 12 of 2024) on 27 December 2024]
Part I – PRELIMINARY
1. Short title
This Act may be cited as the Value Added Tax Act.2. Interpretation
Part II – ADMINISTRATION
3. [Deleted by Act No. 29 of 2015, 2nd Sch.]
4. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part III – CHARGE TO TAX
5. Charge to tax
6. Cabinet Secretary may amend the rate of tax
7. Zero rating
Part IV – PLACE AND TIME OF SUPPLY
8. Place of supply of services
9. [Deleted by Act No. 29 of 2015, 2nd Sch.]
10. Treatment of imported services
11. Place of supply of goods
A supply of goods occurs in Kenya if—12. Time of supply of goods and services
Part V – TAXABLE VALUE
13. Taxable value of supply
14. Taxable value of imported goods
15. Deemed taxable supply
16. Debit and credit note
Part VI – DEDUCTION OF INPUT TAX
17. Credit for input tax against output tax
A x BC |
18. Tax paid prior to registration
Part VII – COLLECTION AND RECOVERY OF TAX
19. When tax is due
20. [Deleted by Act No. 29 of 2015, 2nd Sch.]
21. [Deleted by Act No. 29 of 2015, 2nd Sch.]
22. Imported goods subject to customs control
23. [Deleted by Act No. 29 of 2015, 2nd Sch.]
24. [Deleted by Act No. 29 of 2015, 2nd Sch.]
25. [Deleted by Act No. 29 of 2015, 2nd Sch.]
25A. [Deleted by Act No. 29 of 2015, 2nd Sch.]
26. [Deleted by Act No. 29 of 2015, 2nd Sch.]
27. [Deleted by Act No. 29 of 2015, 2nd Sch.]
28. [Deleted by Act No. 29 of 2015, 2nd Sch.]
29. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part VIII – REFUND OF TAX
30. [Repealed by Act No. 22 of 2022, s. 28.]
31. Refund of tax on bad debts
32. [Deleted by Act No. 29 of 2015, 2nd Sch.]
33. [Repealed by Act No. 38 of 2016, s. 28.]
Part IX – REGISTRATION AND DEREGISTRATION
34. Application for registration
35. Registered person to display certificate
36. Cancellation of registration
37. Offences relating to registration
A person who—Part X – APPLICATION OF INFORMATION TECHNOLOGY
38. [Deleted by Act No. 29 of 2015, 2nd Sch.]
39. [Deleted by Act No. 29 of 2015, 2nd Sch.]
40. [Repealed by Act No. 10 of 2018, s. 16.]
41. [Repealed by Act No. 10 of 2018, s. 17.]
Part XI – INVOICES, RECORDS, RETURNS AND ASSESSMENTS
42. Tax invoice
43. Keeping of records
44. Submission of returns
45. [Deleted by Act No. 29 of 2015, 2nd Sch.]
46. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part XII – ENFORCEMENT
47. [Deleted by Act No. 29 of 2015, 2nd Sch.]
48. [Deleted by Act No. 29 of 2015, 2nd Sch.]
49. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part XIII – OBJECTIONS
50. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part XIV – FORFEITURE AND SEIZURE
51. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part XV – SETTLEMENT OF CASES AND RULINGS BY THE COMMISSIONER
52. [Deleted by Act No. 29 of 2015, 2nd Sch.]
53. [Deleted by Act No. 29 of 2015, 2nd Sch.]
54. [Deleted by Act No. 29 of 2015, 2nd Sch.]
55. [Deleted by Act No. 29 of 2015, 2nd Sch.]
56. [Deleted by Act No. 29 of 2015, 2nd Sch.]
57. [Deleted by Act No. 29 of 2015, 2nd Sch.]
58. [Deleted by Act No. 29 of 2015, 2nd Sch.]
59. [Deleted by Act No. 29 of 2015, 2nd Sch.]
Part XVI – OFFENCES AND PENALTIES
60. [Deleted by Act No. 29 of 2015, 2nd Sch.]
61. [Deleted by Act No. 29 of 2015, 2nd Sch.]
62. Burden of proof
In any civil proceedings under this Act, the burden of proving that any tax has been paid or that any goods or services are exempt from payment of tax shall lie on the person liable to pay the tax or claiming that the tax has been paid or that the goods or services are exempt from payment of tax.63. General penalty
A person convicted of an offence under this Act for which no other penalty is provided shall be liable to a fine not exceeding one million shillings, or to imprisonment for a term not exceeding three years, or to both.Part XVII – MISCELLANEOUS PROVISIONS
64. Effect on imposition or variation of tax
65. Application of East African Community Customs Management Act (No. 1 of 2005)
Subject to this Act, the East African Community Customs Management Act (No. 1 of 2005) and any rules made thereunder relating to customs generally, whether made before or after the commencement of this Act, shall have effect, with such exceptions and adaptations as may be prescribed, in relation to imported taxable goods and exported goods, whether liable to any duty of customs or not, as if all such goods were liable to duties of customs and as if those duties included tax.[Act No. 12 of 2024, s. 20.]66. Tax avoidance schemes
67. Regulations
68. Repeal of Cap. 476, transitional and savings provisions
History of this document
27 December 2024 this version
Amended by
Tax Laws (Amendment) Act, 2024
26 April 2024
01 July 2023
Amended by
Finance Act, 2023
Read this version
31 December 2022
Revised by
24th Annual Supplement
Read this version
01 July 2022
Amended by
Finance Act, 2022
Read this version
01 July 2021
01 January 2021
30 June 2020
Amended by
Finance Act, 2020
Read this version
15 May 2020
Amended by
Tax Laws (Amendment) Act, 2020
Read this version
25 April 2020
Amended by
Tax Laws (Amendment) Act, 2020
Read this version
01 April 2020
15 November 2019
Amended by
Finance Act, 2019
Read this version
23 July 2019
01 July 2018
04 May 2017
03 April 2017
Amended by
Finance Act, 2017
Read this version
01 January 2017
Amended by
Finance Act, 2016
Read this version
24 August 2016
01 July 2016
Amended by
Finance Act, 2016
Read this version
09 June 2016
Amended by
Finance Act, 2016
Read this version
19 January 2016
Amended by
Tax Procedures Act
Read this version
12 June 2015
Amended by
Finance Act, 2015
Read this version
19 September 2014
Amended by
Finance Act, 2014
Read this version
29 May 2014
01 September 2013
Commenced by
Value Added Tax Comencement
23 August 2013
14 August 2013
Assented to
Cited documents 17
Act 17
1. | Companies Act | 1554 citations |
2. | Tax Procedures Act | 1267 citations |
3. | Kenya Revenue Authority Act | 1128 citations |
4. | Income Tax Act | 748 citations |
5. | Public Finance Management Act | 678 citations |
6. | Societies Act | 383 citations |
7. | Energy Act | 282 citations |
8. | Mining Act | 155 citations |
9. | Non-Governmental Organizations Co-ordination Act | 74 citations |
10. | Tourism Act | 70 citations |
Documents citing this one 454
Judgment 420
Bench Bulletin 15
Bill 9
Act 7
1. | Tax Procedures Act | 1267 citations |
2. | Kenya Revenue Authority Act | 1128 citations |
3. | Banking Act | 359 citations |
4. | Statutory Instruments Act | 229 citations |
5. | Excise Duty Act | 147 citations |
6. | Special Economic Zones Act | 37 citations |
7. | Export Processing Zones Act | 33 citations |
Legal Notice 2
1. | Tax Procedures (Electronic Tax Invoice) Regulations, 2023 | 1 citation |
2. | The Tax Procedures (Electronic Tax Invoice) Regulations |
Gazette 1
1. | Kenya Gazette Vol. CXVI-No. 100 |
Subsidiary legislation
Title
|
Date
|
|
---|---|---|
The Value Added Tax (Electronic Tax Invoice) (Revocation) Regulations | Legal Notice 223 of 2023 | 29 December 2023 |
The Value Added Tax (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023 | Legal Notice 29 of 2023 | 14 April 2023 |
The Value Added Tax (Digital Marketplace Supply) Regulations | Legal Notice 190 of 2020 | 31 December 2022 |
The Value Added Tax (Electronic Tax Invoice) Regulations
Repealed
|
Legal Notice 189 of 2020 | 31 December 2022 |
The Value Added Tax Regulations | Legal Notice 54 of 2017 | 31 December 2022 |
The Value Added Tax (Electronic Tax Registers) Regulations, 2004
Repealed
|
Legal Notice 110 of 2004 | 10 June 2005 |