Kenya's Tax Appeals Tribunal set aside a KSh15.76 million VAT assessment against Chairmania Events Ltd., ruling that the Kenya Revenue Authority cannot disallow input VAT claims solely because a supplier is flagged as a "missing trader."
KRA had rejected VAT deductions on equipment hired from Terrex Traders Limited, arguing it could not verify the transactions. The four-bench tribunal found that once a taxpayer provides required records, the burden shifts to KRA to prove the underlying transactions were not genuine, noting Chairmania had met VAT registration and documentation requirements under the VAT Act.
@WashiraX 💯 not to mention that if you were placed on the VAT special table for long your ability to claim input tax disappears after because validity of input tax claim is only 6 months.
@MwangoCapital What of expenses incurred through renewal of government licenses, county parking fees and county permits. Those are paid on ecitizen and do not have etims/tims receipts.