The Long Title Of The Act States That It Is An Act To Review And Update The Law Relating To Value Added Tax; To Provide For The Imposition Of Value Added Tax On Supplies Made In, Or Imported Into Kenya.
(a) a taxable supply made by a registered person in Kenya;
(b)the importation of taxable goods; and
(c)a supply of imported taxable services.
(c )purchase invoices, copies of customs entries, receipts for the payment of customs duty or tax, and credit and debit notes received, to be filed chronologically either by date of receipt or under each supplier’s name
(a) has made taxable supplies or expects to make taxable supplies, the value of which is five million shillings or more in any period of twelve months; or
(b)is about to commence making taxable supplies the value of which is reasonably expected to exceed five million shillings in any period of twelve months,
shall be liable for registration under the Act and shall, within thirty days of becoming so liable, apply to the Commissioner for registration in the prescribed form.
Where, in respect of any supply, tax has been paid in error, the Commissioner shall, except as otherwise provided by the regulations, refund such tax provided that no refund shall be made under this section unless a claim in respect thereof is lodged within twelve months from the date the tax became due and payable
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