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KENYA REQUIRES NON-VATREGISTERED TAXPAYERS TO ONBOARD ON E-TIMS
Pursuant to the regulations, only VAT-registered taxpayers were required to maintain an electronic tax invoicing system. [...]taxpayers who do not use these invoices will not be entitled to VAT refunds. [...]a person who does not have invoices issued through e-TIMS will not be eligible to deduct the...
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Published in: | Journal of International Taxation 2024-02, Vol.35 (2/3), p.63-64 |
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Main Authors: | , , , , , , |
Format: | Article |
Language: | English |
Subjects: | |
Online Access: | Get full text |
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Summary: | Pursuant to the regulations, only VAT-registered taxpayers were required to maintain an electronic tax invoicing system. [...]taxpayers who do not use these invoices will not be entitled to VAT refunds. [...]a person who does not have invoices issued through e-TIMS will not be eligible to deduct the expense in arriving at taxable income for corporation tax purposes. |
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ISSN: | 1049-6378 |