Buried deep within the operations of the Kenya Revenue Authority (KRA) lies a little-known instrument with devastating consequences for businesses across the country-the VAT Special Table.
For most ordinary taxpayers, it remains invisible.
But for those who've fallen into its grip, it represents one of the most unfair and opaque mechanisms ever adopted in Kenya's tax enforcement system.
On the surface, the VAT Special Table was introduced as a tool to curb fraudulent VAT claims, particularly by identifying suppliers who issue fake invoices or fail to remit output VAT.
