VAT ACT(VATA): 2013 - Updated with Finance Act 2023 (Kenya)
Section 19
Where tax is due
(1) Tax shall be due and payable at the time of supply.
(2) Notwithstanding the provision of subsection (1), a registered*
person may defer payment of tax due to a date not later
than the twentieth day of the month succeeding that in
which the tax became due. (Finance Act 2021- wef-01July2021*)
NOTES OF VAT Six Months to claim - S.17(2) Input tax shall be allowable for a deduction within six months after the end of the tax period in which the supply or importation occurred. Documents for Claim: - S.17(3) Original tax invoice/Certified Copy, customs entry, customs receipt, credit note, debit note.
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