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http://ngfrepository.org.ng:8080/jspui/handle/123456789/4948| Title: | THE MISSING TRADER FRAUD SCHEME: THE KENYAN EXPERIENCE |
| Authors: | Stephen, Kyande |
| Keywords: | TRADER FRAUD VAT TAX TAX INVOICES TAX COMPLIANCE TAXPAYERS |
| Issue Date: | Oct-2021 |
| Citation: | Stephen Kyande (2021) THE MISSING TRADER FRAUD SCHEME: THE KENYAN EXPERIENCE |
| Abstract: | ▪ Missing Trader arose early 2016 when the Authority realized that taxpayers were claiming input VAT while no authentic purchase documents were presented. ▪ In fact, with a robust investigative process, it was realized that some taxpayers were indeed in the business of issuing Tax Invoices. ▪ This prompted KRA in 2019, to introduce the VAT Auto Assessment (VAA) leveraging on the iTax platform to enhance compliance. |
| URI: | http://ngfrepository.org.ng:8080/jspui/handle/123456789/4948 |
| Appears in Collections: | PRESENTATIONS – TAX COMPLIANCE WORKSHOP |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Missing Trader Fraud - Kenya Country Experience by Stephen Kyande.pdf | THE MISSING TRADER FRAUD SCHEME The Kenyan Experience | 497.46 kB | Adobe PDF | View/Open |
| French_Missing_Trader_Fraud_-_Kenya_Country_Experience_by_Stephen_Kyande.pdf | French Version:THE MISSING TRADER FRAUD SCHEME The Kenyan Experience | 519.54 kB | Adobe PDF | View/Open |
| Missing_Trader_Fraud_-_Kenya_Country_Experience_by_Stephen_Kyande - Port.pdf | Portuguese Version: THE MISSING TRADER FRAUD SCHEME The Kenyan Experience | 499.06 kB | Adobe PDF | View/Open |
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