judy.legal
Login Register
📄 PDF
×

Share

Share this document:

Tap the link above to select, then copy.

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


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…

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