Regulations

Clients can download (right-click and Save As) various regulations made by the Minister for matters authorized to be made or prescribed and for carrying into effect of the principles, purposes and provisions of the respective Acts.

Regulations under the Income Tax Act

1. The Income Tax Regulation
2. EFD Regulation 2012
3. The income Tax (Transfer Pricing) Regulations, 2014
4. Transfer Pricing Guidline

Regulations under VAT

1. The Value Added Tax (Registration) Regulations, 1998
2. The Value Added Tax (General) Regulations, 1998
3. The VAT (Corrections of errors) Regulations, 2000
4. The VAT (Imported Services) Regulations, 2001
5. The Value Added Tax (General) Regulations, 2015

Regulations under the EAC Customs Management Act

1. EAC customs Management (Duty Remission) Regulations, 2008
2. EAC customs Management Regulations, 2010
3. EAC customs Management  (compliance and enforcement) Regulations, 2012

Protocols and rules

1. Protocol on the Establishment of the East African Customs Union
2. The East African Community Customs Union (Rules of Origin) Rules