Name five persons who need to register for VAT?

-        Manufacturers whose annual turnover exceeds Sh 5m p.a

-        Suppliers of designated goods (jewelery+, timber, motor vehicle parts, domestic electric or electronic appliances etc) whose turnover exceeds Sh 5.0M p.a.

-     A saw Miller

-        Suppliers or taxable services (clearing and forwarding , legal and arbitration services, accountancy services, computer software, management consultations etc.)

-        Hotel and restaurants whose turnover exceeds sh 5M.

-        A person who has sold 4 or more motor vehicles in any one year.

-        Related manufacturers (they participate directly or indirectly in the management control or capital or business and may be related by marriage, consanguinity etc.)

-        Voluntary registration at the discretion of Commissioner of Domestic Taxes where:

a           (a) A person intents to make taxable supply of goods or services to a registered person

b           (b) Suppliers goods for exportation and has not met minimum  threshold of sh 5m