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Introduction

On many occasions, the tax Commissioner sends notification for amended tax assessments to taxpayers. VAT assessments are one type of assessments that are amended.

The notification of the amended tax assessments to the taxpayers have various specified items that the recipient should note because they have tax implications.

Items in the notification of the amended tax assessments

Any notification of amended tax assessments is always on KRA’s letterhead and the letter must be signed. The following are some of the most common specified items in the notification of an amended VAT assessment.

1. Name of taxpayer.
2. Date of assessment.
3. Reasons for the amendments.
4. The actual amendments.
5. Withholding VAT carried forward.
6. Excess input VAT carried forward.
7. Principal amount of VAT assessed.
8. Amount of late payment penalty.
9. Any other penalty (e.g. anti-tax avoidance, tax shortfall, refund fraud etc.)
10. Late payment interest.
11. Tax period covered.
12. Payment due date for tax, penalties and interest. The date should not be before 30 days from the date the taxpayer received the notice.
13. Contact person in KRA (phone number or email address included).
14. Amended tax assessment objection procedure.

Note that these are not the only items that may be included in the notification of the amended VAT assessments by the tax Commissioner. Every VAT case is treated on its merit. Therefore, many other items may be included in the notification of the amended VAT assessments from the tax Commissioner.

Mode of delivery of the notification of amended tax assessments

The notifications are either sent:

1. To the provided emailed address in I-Tax.
2. By post to the provided post office address.
3. By courier companies to the provided physical address.

Recipient of the notification of the amended tax assessments

The notification of the amended tax assessments is sent to the:

1. Taxpayer.
2. Taxpayer’s tax agent (consultants, auditors etc.). It is the agent who is listed in the taxpayer’s tax account in KRA.
3. Taxpayer’s lawyer in case there is litigation.

Feel free to send us tax and investments in Kenya questions or topics via email taxkenya@gmail.com that you would wish to be covered in this Website.

Disclaimer

This post is for general overview and guidance and does not in any way amount to professional advice. Hence, www.taxkenya.com, its owner or associates do not take any responsibility for results of any action taken on the basis of the information in this post or for any errors or omissions. Kenyan taxpayers must always rely on the most current information from KRA. Tax industry in Kenya is very dynamic.