Kenya - Refund on Value Added Tax

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Procedure

Apply Online

1. To apply for a refund on Value Added Tax (VAT), the applicant should make the application through the KRA iTax Portal via this iTax Portal.
2. On the portal, the applicant will be required to enter his/her Personal Identification Number (PIN) and click on the “Continue” button to go to the log-in page. Note that to complete the login process, the applicant must have a KRA Personal Identification Number (PIN). Kindly refer to “Kenya - Apply for KRA PIN” if you wish to apply for the KRA PIN.
3. On the login page, the applicant should enter his/her iTax password and provide the security stamp math solution and then click on the “login” button to login into the iTax portal.
4. Once logged in, move the cursor to point at the “Refund” dropdown menu on the information bar and then select “VAT” to go to the VAT Refund Application Form.
5. Then the applicant will check and confirm his/her basic information and click on the “Next” button to go to the Bank Details page.
6. The applicant should fill in the bank account details and click the “Next” button to go to the claim details page.
7. On this page, the applicant should select the “Refund Type” as “Withholder VAT” or Withholding VAT” and explain the refund claim reason and description of the refund then enter the total refund claim amount and finally upload any document that supports the claim and click on the “Submit” button.
8. Upon successful submission of the refund application, the applicant will receive an acknowledgment receipt and receive further communication from the Kenya Revenue Authority (KRA) through his/her registered email address.
9. The Kenya Revenue Authority will evaluate the claim made by the applicant and if the refund claim is valid, the Kenya Revenue Authority will process the VAT refund and deposit the amount to the applicant’s bank account.

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Required Documents

• Evidence of purchase and payment of tax including a tax invoice.
• Accreditation by Ministry of Foreign Affairs (i.e., Official diplomatic or official accreditation. card issued by the Ministry responsible for Foreign Affairs).
• Completed and filed Diplomatic VAT return.
• Personal Identification Number (PIN).
• Any other relevant documents to support the claim, for example, a copy of the tenancy agreement or motor vehicle logbook.

Office Locations & Contacts

Kenya Revenue Authority- Head Office
Times Tower, 19th Floor,
Haile Selassie Avenue
P.O. Box 30742
Nairobi, Kenya.
Tel. 310900, 2813068 , 2813160 , 2812011.
Fax: 253532,240929 ,315987
Email: [email protected]
Website: Kenya Revenue Authority website

KRA Desk - Huduma Center Huduma Center Locations

i - Tax Protal i-Tax Portal

Eligibility

• A registered VAT taxpayer is eligible to apply.

Fees

• The application is free.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The application is processed within two to four weeks.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is dkisplayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

The Value Added Tax refund claim can be made due to the following reasons:

• Refund arising from making zero-rated supplies.
• Tax paid in error.
• Bad Debts.
• Refund arising from tax withheld by appointed tax withholding agents.

Required Information

• Personal Identification Number.
• Bank Details.
• Refund Type.
• Refund Claim Reason.
• Description.

Need for the Document

• Value Added Tax is charged on the supply of taxable goods or services made or provided in Kenya and on importation of taxable goods or services into Kenya.

Information which might help

• VAT Refund Guidline

Other uses of the Document/Certificate

Please explain what are other uses for obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• KRA

Others

More information which might help people.