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1. Short title and commencement
2. Interpretation
3. Functions and powers of the Commissioner and other officers(TPA 2nd Sch Para 11)
4. Authorized officers to have powers of police officers(TPA 2nd Sch Para 11)
5. Charge to tax
6. Cabinet Secretary may amend the rate of tax.
7. Zero rating
8. Place of supply of services.
9. Appointment of tax representative.(TPA 2nd Sch Para 12)
10. Treatment of imported services.
11. Place of supply of goods
12. Time of supply of goods and services
13. Taxable value of supply
14. Taxable value of imported goods
15. Deemed taxable supply
16. Debit and credit note
17. Credit for input tax against output tax
18. Tax paid prior to registration
19. When tax is due .
20. Relief because of doubt or difficulty in recovery of tax(TPA 2nd Sch Para 13)
21. Interest for late payment of tax (TPA 2nd Sch Para 13)
22 .Imported goods subject to customs control
23. Risk of non- payment of tax.(TPA 2nd Sch Para 13)
24. Collection of tax by distraint.
25. Power to collect tax from (1) person owing money to the registered person
25A. Withholding Value Added Tax
26. Preservation of funds
27. Security on property for unpaid tax
28. Tax payable to the Commissioner
29. Tax to be recovered as civil debt(TPA 2nd Sch Para 13)
30. Refund of tax paid in error .
31. Refund of tax on bad debts
32. Erroneous refund of tax
33. Fraud in relation to claims for tax refund
34. Application for registration.
35. Registered person to display certificate.
36. Cancellation of registration.
37. Offences relating to registration
38. Application of information technology 
39. Electronic returns and notices 
40. Unauthorized access to or improper use of tax computerized system 
41. Interference with tax computerized system 
42. Tax Invoice 
43. Keeping of Records
44. Submission of Returns
45. Assessment of Tax 
46. Amendment of Assessment .
47. Commissioner may require security 
48. Production of Records 
49. Power of Inspection etc. 
50. Objections 
51. Power to seize goods 
52. Power of the Commissioner to compound offences by agreement 
53. Building public ruling 
54. Making a public ruling 
55. Withdrawal of a public ruling 
56. Binding private ruling
57. Refusing an application for a private ruling 
58. Making a private ruling 
59. Withdrawal of a private ruling 
60. Offences by members and staff of the Authority 
61. Liability of employers and officers of companies
62. Burden of proof 
63. General penalty 
64. Effect on imposition or variation of tax
65. Application of East African Community Customs Management, Act 2004 
66. Tax avoidance schemes 
67. Regulations
68. Repeal of Cap. 476,transitional and savings provisions .
1st Schedule- Exempt Supplies PART I - Goods
1st Schedule - Exempt Supplies PART II - Services
2nd Schedule-Zero Rating Part A – Zero rated supplies.
2nd Schedule-Zero Rating Part B – Zero rated supplies to public bodies, privileged persons and institutions
2nd Schedule-Zero Rating Part C