Title What does a taxpayer require to apply for addition of VAT obligation?
Description

KRA has restricted the addition of VAT obligation and set the following conditions and mandatory documentary requirements for approval of the same;



  1. Original CR12 for companies and Identity documents for directors or individuals including National Identity cards, passports or Alien Identity Cards;

  2. Business permit from relevant bodies;

  3. Work permits for aliens;

  4. Tax Compliance Certificates for all directors;

  5. Letter of appointment of Tax Representative for non-resident companies and identity documents of directors for companies with non-resident directors;

  6. Contact details including physical address, verified telephone contacts, email addresses, utility meter numbers and documents, office rent agreements;

  7. The website(s) or uniform resource locators (URLs) of the supplier through which business is conducted, where applicable;

  8. Contract agreements and/or sample invoices;


 A Taxpayer who meets the above requirements can proceed to make an application for addition of VAT obligation.


 

Category More about VAT