Post clearance audits: A guide for taxpayers importing into Kenya

During the preparation stage it is also important that the taxpayer carries out a self-review of the customs declarations to identify any potential discrepancies or areas of concern.

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The Kenya Revenue Authority (KRA) has recently been aggressive in conducting post clearance audits, essentially reviewing import transactions and records after goods have already been cleared and released from customs control.

The KRA employs post clearance audits as a vital tool to ensure compliance with the customs legislation by taxpayers. Other reasons for conducting post clearance audits include protecting tax revenues by identifying leakages as well as maintaining a level playing field for all the importers.

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