Without prejudice to any other remedy, any tax due and payable under
this Act may be recovered by the Commissioner as a civil debt due to
the Government, and, where the amount of the tax does not exceed
one hundred thousand shillings, the debt shall be recoverable
summarily.
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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