Law wins in KRA retreat on VAT ‘Special Table’

KRA’s retreat on the Special Table is more than a bureaucratic correction. It is a reminder that even in matters of taxation — perhaps especially in matters of taxation — power must always answer to principle.

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In the end, even the most powerful tax authority must bow to the law.

The Kenya Revenue Authority (KRA) has quietly beaten a hasty retreat from one of its most controversial enforcement tools—the value-added tax (VAT) ‘Special Table’. What was once deployed widely as a blunt instrument of compliance will now be confined to its original and legitimate purpose: listing taxpayers directly implicated in VAT fraud schemes and so-called missing trader arrangements.

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