Kenya Revenue Authority wishes to inform persons registered for VAT that the Statute Law (Miscellaneous Amendments) Act, 2019 amended the Value Added Tax Act to provide for offset or refund of excess VAT credits arising from tax withheld by Withholding VAT agents. The affected registered persons are required to apply to the Commissioner for offset or refund.
Excess credits arising from Withholding VAT will be processed as follows:
A registered person who has excess credit arising within thirty-six months prior to 23rd July 2019, may apply for offset/refund of the excess tax within twelve months from 23rd July 2019.
In the case of any such excess credits arising after 23rd of July 2019 a registered person may apply for an offset/refund within a period of 24 months from the date the tax became due.
Applications for refund/offset shall be subjected to verification and approval by the Commissioner.
All applications for the offset/refund should be made through the iTax system.
For support, please call the Contact Centre on Tel: 020 499 9999, 0711 099 999 or Email: email@example.com. You may also visit the nearest KRA Tax Service Office, iTax Centre or Huduma Centre.
COMMISSIONER FOR DOMESTIC TAXES