Transcription of VALUE ADDED TAX ACT - Kenya Law Reports
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LAWS OF Kenya VALUE ADDED TAX ACT CHAPTER 476 revised edition 2012 [1993] Published by the National Council for Law Reporting with the Authority of the Attorney-General [Rev. 2012] CAP. 476 VALUE ADDED Tax 3 [Issue 1] CHAPTER 476 VALUE ADDED TAX ACT ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title. 2. Interpretation. PART II ADMINISTRATION 3. Functions and powers of the Commissioner and other officers, etc. 4. Authorized officers to have powers of police officers. PART III CHARGES TO TAX 5. Charge to tax. 6. Tax to be charged on taxable supplies and imported goods. 7. Minister may amend Schedules. 8. Zero-rating. PART IV TAXABLE VALUE 9. VALUE of supply and imported goods. PART V DEDUCTION OF INPUT TAX 10.
VALUE ADDED TAX ACT CHAPTER 476 Revised Edition 2012 [1993] ... 41. Liability of employers and officers of companies. 41A. Protection of officers. 42. Disclosure of information. 42A. Disclosure of information. ... Lotteries and Gaming Act (Cap. 131); “hotel ...
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