Commissioner of Domestic Taxes vs. Metoxide Limited (Income Tax Appeal E100 of 2020) [2021] KEHC 3(KLR
Missing Trader - Claiming Input VAT -Section 17 & 43 of the Value Added Tax Act, Section 56 & 59 of the TPA
For a taxpayer to validly claim input tax refund on VAT, then there must be proof that they received a taxable supply in the absence of which such claim would not be valid.
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