Value Added Tax (Remission) (Investments) Regulations, 2004 🇰🇪

Kenya 1 Citing Cases

REPUBLIC OF KENYA

Value Added Tax Act, 2013

Legal Notice No. 51

Value Added Tax (Remission) (Investments) Regulations, 2004

Published on 18 June 2004
Assented to on 10 June 2004
Commenced on 10 June 2004
[This is the version of this document from 18 June 2004.]

[Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]

1. Citation

These Regulations may be cited as the Value Added Tax (Remission)(Investments) Regulations and shall come into operation on the 10th June, 2004.

2. Application for remission

(1)An application for remission of tax under section 23(3)(a) of the Act shall be made in writing to the Minister.

(2)The application referred to in paragraph (1) shall be submitted together with a detailed list of the goods in respect of which the application is made.

(3)The application referred to in paragraph (1) shall include the following for the investment referred to in section 23(3)(a) of the Act—

(a)the total value of the investment in Kenya shillings;

(b)a full descript…

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