KRA cleared to assess tax in absence of documents

Kenya Revenue Authority’s head office at Times Towers in Nairobi. FILE PHOTO | NMG

Taxpayers have the obligation to provide supporting documents to Kenya Revenue Authority (KRA) and in the absence of documentation, the agency is free to make its own assessment of tax liability.

The Tax Appeal Tribunal said in a ruling that the burden of providing supporting documentation lies with the taxpayer.

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