judy.legal
Login Register
📄 PDF
×

Share

Share this document:

Tap the link above to select, then copy.

Value Added Tax Act, 2013 🇰🇪


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…

There's more. Sign in to continue reading

judy.legal is the comprehensive database of case law and legislation from Ghana, Kenya and Nigeria. Gain seamless access to over 20,000 cases, recent judgments, statutes, and rules of court.


Get started   Login