Entry Instance

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{
    "id": 1260652,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1260652/?format=api",
    "text_counter": 558,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": "(a) has not received any payment from the person liable to pay the tax, he may, after a period of three years from the date of the supply; or (b) the person to whom the supply was made has been placed under statutory management through the appointment of an administrator, receiver or liquidator he may apply to the Commissioner for refund of the tax involved: Provided that- (a) no application for a refund shall be made under this section after the expiry of ten years from the date of supply; (b) the refund shall be made in compliance with section 47(5) of the Tax Procedures Act; (c) or the amounts may be credited to the tax payer’s record for use against future value added tax liabilities; (d) where the tax refunded under sub-section (1) and (2) is subsequently recovered from the recipient of the supply, the registered person shall refund the tax to the Commissioner with sixty days of the date of recovery; (e) if the payment is made within the time specified under subsection (1) and (2), an interest of two per cent per month or part thereof of the tax refunded shall forthwith be due and payable and the interest shall not exceed one hundred per cent of the refunded amount."
}