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

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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. 120
Rev. 2007 VALUE ADDED TAX CAP 476 Tax paid on stocks on hand, assets, building, etc. 13. (1) A registered person shall submit to the Commissioner, his claim for relief from tax paid on stocks on hand, assets, building or civil works on the date he becomes registered on Form VAT 5 within thirty days of that date. (2) Where the Commissioner considers that there is good and valid reason why the registered person could not submit his claim under paragraph (1) within the thirty days he may accept a claim made within such longer period as he deems to be fair and reasonable. (3) The Commissioner may require the registered person to produce to an authorised officer evidence of - (a) the quantities, descriptions and values of goods in stock on the date of registration; (b) the proper use or disposal of such goods after the date of registration. L.N. 544/97. L.N. 70/98. Security. 13A. .(1) Every application for tax refund and every claim for relief from tax of an amount exceeding one million shillings shall be accompanied by an auditor's certificate that the application or claim is true and that the amount is properly refundable under the Act. (2) An auditor who issues a certificate in contravention of paragraph (1) shall be guilty of an offence. 14. (1) A security required by the Commissioner under section 29 of the Act shall be in such sum not exceeding the total tax payable and, unless the person from whom the security is required opts to deposit the required sum or equivalent securities with the Commissioner, shall take the form of a bond in such form, and given by such sureties, as the Commissioner may approve. (2) Where a bond given under this regulation is discharged, the Commissioner shall cause the bond to be cancelled and shall advise the person giving it accordingly. (3) Where any person who is a surety to a bond under this regulation - (a) dies; or (b) is adjudged bankrupt or enters into any composition with his creditors; or (c) leaves Kenya; the person on whose behalf the bond was given shall notify the Commissioner accordingly and the Commissioner may cancel the bond and require a fresh surety to be given. 121
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V.A.T. Act 2007 - Kenya Revenue Authority

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