Transcription of VALUE ADDED TAX ACT - Kenya Law Reports
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VALUE ADDED TAX ACT - Kenya Law Reports
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.
auspices of the Ministry of Culture and Social Services; (c) entertainment of a charitable, educational, medical, scientific or cultural nature as may be approved in writing by the Commissioner prior to the date of the entertainment for the benefit of the public; or (d) entertainment organized by a non-profit making charitable,
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