Value Added Tax Act, 2013 🇰🇪

Kenya 4 Citing Cases

REPUBLIC OF KENYA

Value Added Tax Act, 2013

Act 35 of 2013

Assented to on 14 August 2013
Commenced on 1 September 2013
[This is the version of this document from 1 September 2013.]

An Act of Parliament 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, and for connected purposes.

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Value Added Tax Act, 2013.

2. Interpretation

(1)In this Act, unless the context otherwise requires—"aircraft" includes every description of conveyance for the transport by air of human beings or goods;"assessment" means—(a)a self-assessment return submitted under section 45;(b)an assessment made by the Commissioner under section 45; or(c)an amended assessment under section 46;"Authority" means the Kenya Revenue Authority established by the Kenya Revenue Authority Act (Cap. 469);"authorised officer", in relation to any provision of this Act, means any office…

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