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Transafrica Motors Limited v Commissioner Domestic Taxes (Tax Appeal 1258 of 2022) [2024] KETAT 40 (KLR)

Claiming input tax- Section 17 VATA

The Appeal was allowed because section 17 (1) and (2) of the VAT Act, permits the taxpayer to claim input tax at any time provided the claim falls within 6 months from period which the supply or importation occurred notwithstanding that the VAT return is filed late.

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