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KENYA
Value Added Tax Act 2013
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Chapter 3
Vat Registration(s.34)
- Done through ticking the VAT obligation on PIN form in the itax platform
- Registration is mandatory for any person who has made taxable supplies(goods
or services) or expects to supply taxable goods/services whose value is
KShs 5,000,000 or more within twelve months.
- Registration should be done within 30 days from the date on
which he becomes a taxable person.
- Voluntary registration granted at Commissioner's discretion.(s.34(3))
Obligations of registered persons
- Issue all invoices through the ETR/ESD.
- Submit monthly returns and pay tax due on time
- Charge VAT on all taxable supplies made.
- Display the registration certificate in a clearly visible
place in the business premises including branches/outlets.
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