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
Main Authors: Kamau, Francis, Kirathe, Christopher, Nannyomo, Hadijah, Maina, Robert, Ndegwa, Stephen, Musina, Boaz, Morara, Linda
Format: Article
Language:English
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Income taxes
International taxation
Invoices
Software services
VAT
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container_issue 2/3
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container_title Journal of International Taxation
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creator Kamau, Francis
Kirathe, Christopher
Nannyomo, Hadijah
Maina, Robert
Ndegwa, Stephen
Musina, Boaz
Morara, Linda
description 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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ispartof Journal of International Taxation, 2024-02, Vol.35 (2/3), p.63-64
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language eng
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source ABI/INFORM Global (ProQuest)
subjects Income taxes
International taxation
Invoices
Software services
VAT
title KENYA REQUIRES NON-VATREGISTERED TAXPAYERS TO ONBOARD ON E-TIMS
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