The Court of Appeal has confirmed that the courts will supervise how KRA handles VAT refunds, that KRA may set off a refund without the taxpayer’s consent, and that interest on an approved refund accrues by operation of law.
The Court of Appeal has anchored Kenyan VAT jurisprudence on the destination principle: a service may be supplied from Kenya and still be an exported service if it is consumed outside Kenya.
The Bill seeks to amend the Tax Appeals Tribunal Act, 2013 to compel a taxpayer to deposit 50% of disputed taxes where the Tax Appeals Tribunal rules in favour of the Commissioner before lodging an appeal to the High Court.
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