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VAT Act 2013

THE VALUE ADDED TAX ACT, 2013


35 of 2013, L.N. 193/2013, 7 of 2014, 16 of 2014, 14 of 2015, 29 of 2015, 24 of 2016, 38 of 2016, 15 of 2017

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.

ENACTED by the Parliament of Kenya, as follows

PART I – PRELIMINARY

Commencement: 1st September, 2013

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VAT notes

NOTES OF VAT Six Months to claim - S.17(2) Input tax shall be allowable for a deduction within six months after the end of the tax period in which the supply or importation occurred. Documents for Claim: -  S.17(3) Original tax invoice/Certified Copy, customs entry, customs receipt, credit note, debit note.

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