^KENYA

Value Added Tax Act 2013

previous next

Chapter 4

De-registration for VAT

A person may apply for de-registration for VAT if they do not:

• make taxable supplies in excess of KShs 5M within 12 months.


• expect to make taxable supplies for the next 12 months.

Taxpayer is required to continue filing returns until de-registration is approved. Failure to file the returns crystallizes penalties

• Such a person is then required to be subject to turnover tax.


• Where a person ceases to make taxable supplies VAT claimed on stock must be repaid within 30 days from the date on which he ceased to make the supplies.

previous next