OFFSET/ REFUND OF EXCESS VAT CREDITS ARISING OUT OF WITHHOLDING VAT

PUBLIC NOTICES 14/09/2019

Kenya Revenue Authority wishes to inform all suppliers of goods and services, registered for VAT, and the members of the public 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 out of Withholding VAT.

Registered taxpayers with excess credits arising from Withholding VAT will be recognized as follows:

  1. Last thirty-six months prior to 23rd July 2019 - or subsequent periods when such excess credits arise, may apply for offset/refund of the excess tax within twelve months from 23rd July 2019 for the excess arising prior to the amendment.
  2. After the commencement of the amendment, a registered taxpayer may apply for an offset/refund within a period of 24 months from the date the tax becomes due and payable in all subsequent periods.

 Taxpayers are therefore advised that applications for the offset/refund should be made through the iTax system and that such refund applications will be subject to verification and approval by the Commissioner.  

For support, please call the Contact Centre on Tel: 020 499 9999, 0711 099 999 or Email: callcentre@kra.go.ke. You may also visit the nearest KRA Tax Service Office, iTax Centre or Huduma Centre.

 

COMMISSIONER FOR DOMESTIC TAXES