KRA disallowed the Taxpayer’s input VAT on late returns filed for the
period of January 2014 to April 2017. KRA’s basis was that the input VAT
was time-barred in accordance with Section 17(2) of the Value Added
Tax, 2013. KRA assessed the Taxpayer KES 155,402,525 which was the
disallowed input VAT, penalties and interest.
Source: KPMG
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