A Kenya Power supplier has lost a Sh317 million tax dispute after the Tax Appeals Tribunal rejected its attempt to claim input VAT linked to a smart-meter contract.
The tribunal found that the company failed to provide sufficient documentation to support the VAT claim, including records showing that taxable supplies had been properly made.
The dispute arose from a procurement contract connected to smart meters and underscores the importance of detailed transaction records in large public-sector supply contracts.
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