VAT automated audit
  1. This is a system that is used to detect inconsistencies between purchases and sales invoices that have been declared in the VAT returns filed in iTax.
  2. This system seeks to optimize use of data to enhance efficiency in Tax compliance and tax processes.
How VAA works
  1. The VAA will detect inconsistencies between the purchases and sales invoices which have been declared in the VAT returns
  2. This system communicates the irregularity to both the buyer and the seller
  3. The system will then generates detailed inconsistency report and sends to both buyer and seller
  • -The VAA is meant to correct the mismatch of data between the buyer and seller.
  • -When the systems notes the inconsistency and send a notice to the purchaser allowing him 15 days to reconcile it and resend the returns
  • - If by the end of the 15days the purchaser has not yet sent the return the system is programmed to allow another 15 days therefore a total 30 days
  • -If by the end of 30 days he has not been able to solve the inconsistency, the matter is sent to KRA
Reasons for inconsistency
  1. An inconsistency due to difference of the following between the buyer and the seller
  2. The invoice number
  3. The date of supply
  4. Supplier or purchaser PIN
  5. Transaction amount
  • In an inconsistency report,the following statement or abbreviations are used
  • ND- non-declaration where the transaction has not been declared by the seller but input tax has been claimed by the purchaser
  • UD- declarations of the transaction is lower that the amounts stated in the invoice
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