The Kenya Times on MSN
KRA’s VAT special table to track small non-compliant traders; what it means
The Kenya Revenue Authority (KRA) introduced the VAT Special Table in June 2025 as a compliance tool integrated into the iTax ...
The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent ...
Explains the legal situations where suppliers can correct excess GST through credit notes. Highlights that reduction in tax liability is conditional on timelines, ITC reversal, and absence of unjust ...
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