Challenges Facing Value Added Tax Refunds Payment Process by Kenya Revenue Authority
| dc.contributor.author | Mohamed, Fatuma Milgo | |
| dc.date.accessioned | 2019-09-12T13:01:06Z | |
| dc.date.accessioned | 2022-06-07T06:51:42Z | |
| dc.date.available | 2019-09-12T13:01:06Z | |
| dc.date.available | 2022-06-07T06:51:42Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | Delay in VAT refunds payment has led to businessmen and traders accuse KRA of being quick to collect tax, but slow in refunding. In recent past KRA has put in place several measures to ensure that VAT refunds are timely processed and paid. These include staff training, introduction of tax audit, information technology, compliance checks, legislation and compliance laws. These measures are geared towards accelerating VAT refund processes. However, this has not been the case, and majority of taxpayers have to wait for upto three years before receiving tax refunds. The objective of the study was to establish the perceived challenges facing Value Added Tax (VAT) refunds payment process by Kenya Revenue Authority with an aim of establishing administrative impediments facing the process. The study used both qualitative and quantitative research methods to collect and analyze data. Structured questionnaire was administered to collect primary data from a population of 200 employees of Kenya Revenue Authority in the Domestic Taxes Department, Refund section. Ethical consideration was adhered to when collecting data from respondents. The study found that the further improvements are required in the area of increasing VAT refund administration capacity with an aim of increasing timely refund application, processing and payment. The Tax Authority needs to pay attention to taxpayer education, VAT refund compliance and timely audits. Finally, there is the need to recruit more staff and embark on training of newly engaged staff. | en_US |
| dc.identifier.uri | https://ikesra.kra.go.ke/handle/123456789/120 | |
| dc.language.iso | en | en_US |
| dc.publisher | KESRA/JKUAT - Unpublished research project | en_US |
| dc.subject | Value Added Tax | en_US |
| dc.subject | Refunds Payment | en_US |
| dc.title | Challenges Facing Value Added Tax Refunds Payment Process by Kenya Revenue Authority | en_US |
| dc.type | Article | en_US |