The KRA averred that it carried out an audit on the Appellant’s books of account and established that the Appellant did business with Kenya National Highways Authority and failed to declare VAT as required by law. That during the process of returns review, the Respondent performed an analysis of purchases claimed by purchasers and sales declared by suppliers which were ran on the i-Tax system wherein it was discovered that there were inconsistencies in the returns filed by the Appellant.