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Stephen Ogola t/a Tisa Suites & Lounge v Commissioner of Investigation & Enforcement (Tax Appeal E205 of 2023) [2024] KETAT 723 (KLR) (24 May 2024)

Burden of Proof- Documents to be provided to dispute a VAT Assessment.

The Tribunal is of the view that audit reports and financial statements have limited evidentiary value when they are not presented with their source documents. Audit reports and financial statements are documents that are second...

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