Can the Kenya Revenue Authority (KRA) issue Tax Assessment based on Bank Records ?

Can KRA Issue Tax Assessments Based on a Taxpayer’s Bank Records? This article briefly explores whether the Kenya Revenue Authority (KRA) can issue tax assessments based solely on bank statements and discusses the burden of proof in such cases. In the recent case of Avery Lounge Limited vs. Commissioner of Domestic Taxes (Tax Appeal No. […]

FERTILIZER VAT CHALLENGES : RECLASSIFICATION OF HS CODES

FERTILIZER IMPORT CHALLENGES : TARIFF CLASSIFICATION DISPUTES AND VAT EXEMPTIONS Introduction Fertilizers have been a common subject of classification challenges during importation. All products entering the country are categorized and classified under various Chapter Notes of the EAC/CET (East Africa Community Common External Tariff). This classification determines whether a product attracts VAT or is VAT […]