V.A.T. Act 2007 - Kenya Revenue Authority

Rev. 2007 VALUE ADDED TAX CAP 476
claim may be deferred until such a certificate has been produced and accepted as
satisfactory by the Commissioner.
L.N. 121/96.
(12) Where a person who is not a registered person supplies by way of business
any taxable goods that he has imported or purchased from a registered person to an
export processing zone, to a foreign aid funded investment project or to a person
manufacturing goods in a customs bonded factory and claims a refund of the tax paid
on those goods he shall submit his claim to the commissioner on Form VAT 4 and
shall attach to any such claim, the following-
(a) a copy of the invoice showing the sale of the goods to the purchaser; and
(b) evidence of the value of the goods and the payment by him of tax due thereon,
being a copy of the tax invoice issued by a registered person or a copy of the
Customs entry on which the goods were imported, as the case may be; and
(c) a certificate signed by the purchaser that the goods have been received and
that they have been purchased as part of a specified project or in accordance
with the approved operations of the export processing zone, as the case may
be.
Application for tax
refund.
L.N. 121/96.
Claims for tax
refund.
11. An application for tax refund under sections 11(2), 24(a),(b) or (c) and 24A
of the Act shall be made on Form VAT 4.
12. (1) Any claim for refund of tax by a registered person under section 24A of
the Act shall be accompanied by -
(a) a document issued to him by the person with whom he proves in the
insolvency of the debtor, specifying the total amount proved, except where a
claim is made because over three years have elapsed since the registered
person paid the tax;
(b) a copy of the tax invoice provided in respect of each taxable supply upon
which the claim is based;
(c) records or other documents, showing that the tax has been accounted for and
paid on each supply upon which the claim for a refund of tax is based;
(d) evidence that every reasonable effort has been made to have the debt settled;
and
(e) a declaration by him that he and the buyers are independent of each other.
(2) No refund is payable unless the registered person is up-to-date in submitting
all VAT returns on Form VAT 3 together with the appropriate tax.
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