Changes in the VAT filing process

Introduction
Kenya Revenue Authority (KRA) issued a public notice 12th September 2011 effecting changes in the VAT filing process. The Public Notice is a follow-up to public Notice No. 37 of 2003 which required that VAT credits filed as Refund Claims be removed from the VAT 3 Return. It also abolished Withholding VAT collection with effect from 1 July 2011. The public notice has introduced two major changes.