This Act of Parliament provides guidelines for the imposition of value added tax on goods being made or imported to Kenya. Kenya’s Value Added Tax Act No. 35 of 2013 is an Act of Parliament that reviews and updates the law relating to value added tax, providing for the imposition of VAT on supplies made in or imported into Kenya. The Act imposes a tax known as value added tax on goods delivered in or imported into Kenya, and on certain services supplied in Kenya. The legislation has been amended multiple times through various Finance Acts to keep pace with evolving economic conditions and digital marketplace developments.
