Value Added Tax (Electronic Tax Invoice) Regulations, 2020 🇰🇪

Kenya

REPUBLIC OF KENYA

Value Added Tax Act, 2013

Value Added Tax (Electronic Tax Invoice) Regulations, 2020

Regulation 189 of 2020

Published on 1 August 2021
Assented to on 10 September 2020
Commenced on 1 August 2021
[This is the version of this document from 1 August 2021.]

IN EXERCISE of the powers conferred by section 67 or Value Added Tax. Act, 2013, the Cabinet Secretary for the National Treasury and Planning makes the following Regulations-

1. Citation

These Regulations may be cited as the Value Added Tax (Electronic Tax Invoices) Regulations, 2020.

2. Interpretation

In these Regulations, unless the context otherwise requires-"authorised officer" means an officer appointed under section 3 of the Tax Procedures Act, 2015;"Personal Identification Number" or "PIN" has the meaning assigned to it under section 2 of the Tax Procedures Act, 2015;"register" means an electronic tax invoicing or receipting system that is maintained and used in accordance with these Regulations; and"user of a register" me…

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