Kenya Revenue Authority (KRA) would like to notify manufacturers of paint, resin or shoe polish that Paragraph 13 of the Second Schedule to the Excise Duty Act, 2015 provides for excise duty exemption on illuminating kerosene supplies to licensed or registered manufacturers of paint, resin or shoe polish in such quantities as the Commissioner may approve.

KRA has rolled out the manual processing of the exemption pending automation of the exemption process through the iTax platform.

The applicant, who must be a manufacturer licenced by the Commissioner pursuant to Section 15(1) (d) of the Excise Duty Act, 2015, shall apply for the exemption using a prescribed form and attach the following documents:

1. Copy of a valid tax compliance certificate;
2. Copy of License for User of Illuminating Kerosene to manufacture paint, resin or shoe polish issued by the Commissioner;
3. Proforma invoice(s) for estimated quarterly (every three months) consumption of illuminating kerosene;
4. Five-year records, or such period of operation if less than five years, of illuminating kerosene consumption in the manufacturing of paint, resin or shoe polish;
5. Any other document that may be necessary to ascertain that the manufacturer meets the requirements of the law or any other agreement entered into between the manufacturer and the Government.

The application form for the exemption is available on the KRA website.

The manual applications together with the supporting documents may be sent via email to: - Vatexemptionunit@kra.go.ke or delivered to the Zero-Rating and Exemptions Unit located on 9th Floor, JKUAT Towers - Kenyatta Avenue, Nairobi.

 Commissioner for Domestic Taxes