The Kenya VAT Act provides for VAT refunds arising from the following:
Excess input tax resulting from zero rated supplies and physical capital investments where input tax is KES. 1,000,000 and above, provided that the investments are used for production of taxable supplies.
Overpayments or credits resulting from the Withholding VAT system.
VAT paid on bad debts
Tax paid in error
VAT held on stocks, assets, civil works and buildings purchased or constructed 12 months prior to registration of newly registered taxpayers.
VAT refund claimants in Kenya submit their refund claims to the revenue authority together with a VAT 4 form duly completed and signed by their appointed auditor.
A&A offers guidance from experienced professionals in the processing of VAT refunds in Kenya.
