GRADUATE TRAINEE CONVERSION PROGRAM
VAT Law & Practice.
1.1 Introduction
This topic briefs you on the history, theory, and background of VAT and provides an overview of VAT operations.
1.2 Objectives
By the end of this topic, you should be able to:
1. Understand the origin of VAT and the merits of the system
2. Discuss various concepts of VAT
3. Understand the VAT Legislation in Kenya and appreciate changes to the VAT Law over time
4. Understand how VAT works
1.3 Learning Activities
Activity 1.1
Go to Section 2 of the VAT Act 2013 and find interpretations of the key terminology as presented in your course content.
Activity 1.2
Review the availed Tax Amendment Acts & Finance Acts to identify various changes that have taken place in the recent past.
1.4 Assessment
Your participation in class discussions will be graded.
1.5 Resources and References
Excise Law & Practice
Excise Duty Management
This unit provides a comprehensive exploration of Excise Duty Management, focusing on the legal, administrative, and technical frameworks governing the production and consumption of excisable goods and services. Students will navigate the entire lifecycle of excise tax—from the initial licensing of manufacturers and the classification of products using the Harmonized System (HS), to the complex calculations of duty for both goods and services.
The course emphasizes practical compliance tools, including the Electronic Goods Management System (EGMS) for excise stamps, the application of security bonds, and the use of the Pearson Square for wine fortification. Beyond theory, the unit delves into enforcement strategies, market surveillance, and the legal mechanisms for managing tax offences, objections, and appeals under the Tax Procedures Act.