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Value Added Tax (Remission) (Low Income Housing Projects) Order, 2008 🇰🇪

Kenya

REPUBLIC OF KENYA

Value Added Tax Act, 2013

Legal Notice No. 115

Value Added Tax (Remission) (Low Income Housing Projects) Order, 2008

  • Published on 12 September 2008
  • Assented to on 2 September 2008
  • Commenced on 12 September 2008
  • [This is the version of this document from 12 September 2008.]
IN EXERCISE of the powers conferred by section 23 of the Value Added Tax Act, the Minister for Finance makes the following Order: —

1. Regulation 1

This Order may be cited as the Value Added Tax (Remission)(Low Income Housing Projects) Order, 2008.

2. Interpretation - Regulation 2

In this Order, unless the context otherwise requires—"applicant" means a person making an application under paragraph 3 of this Order;"low income earner" means a person whose monthly gross earning amounts to thirty five thousand shillings or less;"low income house" means a house put up at a construction cost of not more than one million six hundred thousand shillings and of plinth area of not less than thirty square meters;"low incom…

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