VAT Refund Audits

As the name suggests this service entails accessing a VAT refund claim and submitting to revenue authorities for payment. VAT refund status arises from the following:

  • Excess input tax resulting from zero rated supplies and physical capital investments where input tax is ksh.1, 000,000 and above, provided that the investments are used for production of taxable supplies;
  • Overpayments or credits resulting from 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.

These exercises ensure that capital employed by business is available and not held in taxes overpaid under any of the above described scenarios. Refund audit also entails evaluation of VAT accounting system with a view to ensure VAT is correctly accounted for and thus correctly stated in accordance with the guiding regulatory framework.


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