THE LAW

The Commissioner may amend an assessment—

1. in the case of gross or wilful neglect, evasion, or fraud by, or on behalf of, the taxpayer, at any time; or
2. in any other case, within five years of—

1. for a self-assessment, the date that the self-assessment taxpayer submitted the self-assessment return to which the self-assessment relates; 
2. or any other assessment, the date the Commissioner notified the taxpayer of the assessment.”

Provided that in the case of Value Added tax, the input tax shall be allowable for a deduction within six months  after the end of the tax period in which the supply or importation occurred. 

ANALYSIS

In Commissioner of Domestic Taxes v Airtel Networks Kenya Limited (Income Tax Appeal E062 of 2022) [2023] KEHC 250...