Failed burden of proof costs Kenya Power supplier Sh317m tax fight

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The tax dispute began in March 2025 after the Commissioner of Domestic Taxes issued Harley Berry Limited an additional assessment of Sh317.9 million for VAT covering 2022 to 2024.

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A Kenya Power supplier has lost a Sh317 million tax dispute after a tribunal upheld the taxman's assessment over unsupported input-tax claims. This brings renewed attention to the company behind a Sh2.9 billion Kenya Power smart metre contract that drew a lot of public debate and scrutiny about three years ago.

The Tax Appeals Tribunal dismissed Harley Berry Limited's appeal following a finding that it failed to provide documents supporting its claim that the tax assessment was wrong.

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Note: The results are not exact but very close to the actual.