- The Tax Appeals Tribunal ruled that KRA cannot deny input VAT claims based only on automated system flags or accusations that a supplier is a “missing trader.”
- The taxpayer proved its claim with documentation such as invoices, ETR receipts, bank records, supplier ledgers, and payment vouchers.
- The Tribunal said KRA’s internal system alerts are not conclusive evidence of fraud.
- KRA must provide concrete, corroborated evidence before rejecting a VAT claim, rather than shifting the burden entirely to taxpayers with proper records.
Source: kenyanwallstreet.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
