VAT Refund Claims

The Kenya Revenue Authority wishes to remind VAT Refund claimants that:

1. All VAT refund claims for Kshs 1 million and above MUST be accompanied by an auditor’s certificate as provided under Value Added Tax regulation 13A. This requirement applies as well to claims arising   from the withholding VAT system.
2. VAT Refund claims payable under section 11(2) of the VAT Act should be submitted within the period prescribed under section 11(2) A. Claims submitted beyond the prescribed period shall not be accepted.
3. Claims submitted without full documentation shall not be accepted at our receiving counters, while any received via mail will be returned un-processed.

Commissioner of Domestic Taxes