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Kenya VAT Form-3

VAT Form-3

VAT Form-3 is the monthly VAT return filed by dealers in Kenya. You can generate this return form along with supporting annexures in TallyPrime. Further, to help you verify the tax details before generating the returns, a report is available to display the tax computation for the return period.

All transactions, whether recorded correctly, incorrectly or inadequately, are captured and categorised in this report. Additionally, the report design allows you to verify, resolve exceptions and finalise the return for filing. You can save the original returns, and in case changes are made in periodic returns after saving, the information can be either overwritten or saved as revised.

Gateway of Tally > Display More Reports > VAT Reports > VAT Form-3.
Alternatively, press Alt+G (Go To) > type or select VAT Form-3 > and press Enter.
Press F2 (Period) to change the period.
Press Alt+F5 (Detailed) to view the detailed report.
To view Annexures, press F8 (Annexures).

Ctrl+H (Change View): You can display the details of a report in different views with additional details or for a specific period. You can also view other reports related to the current report.
To view the Annexures, press Ctrl+H (Change View) > type or select Annexures > press Enter. Press Esc to view the default report.

Ctrl+J (Exception Reports): You can view the exceptions related to the data displayed in the current report by pressing Ctrl+J (Exception Reports), without closing the report.
To view the Vouchers Accepted as Valid, press Ctrl+J (Exception Reports) > type or select Vouchers Accepted as Valid > and press Enter. Press Esc to view the default report.

Save Returns (Kenya)

When periodic returns are modified, they have to be recomputed before overwriting or saving as revised to update the modified values.

To recompute the changes made, and save as revised

Gateway of Tally > Display More Reports > VAT Reports > VAT Form-3.
Alternatively, press Alt+G (Go To) > type or select VAT Form-3 > and press Enter.
Press Alt+B (Save Return). The following message appears for VAT return, when there are no exceptions to be resolved:
Press Yes to save.

Save the Report in Case of Exceptions

While saving the report without solving exceptions, the message appears as shown below:

Press No to cancel. Resolve the exceptions in periodic returns, recompute, and save as revised. Press Yes to revise with exceptions.

Overwrite The Return Form

When returns are modified, recomputed, overwritten or saved, they have to be recomputed before overwriting or saving as revised to update values modified.

To save the changes made, and overwrite saved return

Gateway of Tally > Display More Reports > VAT Reports > VAT Form-3.
Alternatively, press Alt+G (Go To) > type or select VAT Form-3 > and press Enter.
Press Alt+W (Recompute). The buttons Alt+B (Overwrite) and Alt+H (Save as Revised) appear once the return is recomputed.
Press Alt+B (Overwrite)to overwrite the existing return details with modified details. The following message appears for VAT return:
Press Yes to overwrite the return.

Overwrite the Report in Case of Exceptions

While overwriting the return without solving exceptions, the message appears as shown below:

Press No to cancel. Resolve the exceptions in periodic returns, recompute and overwrite again. Press Yes to overwrite with exceptions.

Save VAT Form-3 As Revised

When periodic returns are modified, it has to be recomputed before overwriting or saving as revised to update values modified.

To recompute the changes made and save as revised

Gateway of Tally > Display More Reports > VAT Reports > VAT Form-3.
Alternatively, press Alt+G (Go To) > type or select VAT Form-3 > and press Enter.
Press Alt+W (Recompute). The buttons Alt+B (Overwrite) and Alt+H (Save as Revised) appear once the return is recomputed.
Press Alt+H (Save as Revised) to overwrite the existing return details with modified details. The message appears as shown below if there are no exceptions:
Press Yes to save the return as revised.

Saving the Report as Revised in Case of Exceptions

The message appears as shown below if there are exceptions to be resolved:

Press No to cancel. Resolve the exceptions in periodic returns, recompute and save as revised. Press Yes to revise with exceptions.

Export VAT Form – 3 (Kenya)

The VAT Form – 3 excel template provided for filing returns has provision to capture details of all VAT annexures in specific sheets of the excel file. When VAT Form – 3 is saved and exported, information related to all annexures is also exported to the same file.

Note: The Kenya VAT department has changed the general tax rate from 16% to 14%, applicable from 01-04-2020. A new version (ver12) of VAT return excel template is provided to file returns with this new rate. TallyPrime is supports export of VAT returns Form-3 with this new tax rate of 14%. To file returns from April-2020 onwards update to latest Release and use the new VAT return template.

Prerequisites for exporting data in Excel Format

Download VAT3_Return.xlsm from the KRA portal.
Copy it to the Export Location of TallyPrime.
Open the file VAT3_Return.xlsm.
Enter the dates in Return Period From and Return Period To fields.
The sheets C_Other_Rated_Sales_Dtls and G_Other_Rated_Purchases_Dtls will appear only when the dates entered are from September 2018 onwards.
In the file VAT3_Return.xlsm, add the rows mentioned in the Rows to be added in excel sheet screen (while exporting data) of TallyPrime.
Save the file VAT3_Return.xlsm.

Export data to VAT Form-3

Gateway of Tally > Display More Reports > VAT Reports > VAT Form-3.
Alternatively, press Alt+G (Go To) > type or select VAT Form-3 > and press Enter.
Press Alt+E (Export) and select E-Return to view the Export Report screen.
Select the File Format as Excel (Spreadsheet) or CSV.
In Folder path field enter or select the path where the e-return template is saved.
By default, the File Name appears as VAT3_Return.xlsm, which can be changed, if needed.
Press Enter to export the data to template.

The different sheets (annexures) and information captured in the template are described in the table below:

Field Name	Description
Sheet: A_Basic_Info
Section A: Return Information (A_Basic_Info)
Personal Identification Number	Displays the PIN entered in the Company Operations Alteration screen.
Type of Return	Displays the type based on the Type of Return selected while exporting the e-Return in the Export Report screen of VAT Form-3.
Entity Type	Displays the type based on the Entity Type selected while exporting the e-Return in the Export Report screen of VAT Form-3.
Return Period From	Displays the From date of VAT Form-3 report period.
Return Period To	Displays the To date of VAT Form-3 report period.
Sheet: B_General_Rated_Sales_Dtls
Section B: Sales and Output Tax on Sales for the Period (General Rate)
PIN of Purchaser	Displays the PIN of the purchaser entered in the Party Details screen of sales transaction or in the party master. The transactions with Sales Taxable as Nature of transaction and tax rate 16% are considered in this case.
Name of Purchaser	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording sales of goods or services attracting 16% tax rate.
ETR Serial Number	Displays the serial number of the device entered or selected in the Device No. field in the transaction.
Invoice Date	Displays the invoice date of the respective sales transaction.
Invoice Number	Displays the invoice number of the respective sales transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred.
Amount of VAT (Ksh) (Taxable Value*16%)	Displays the VAT amount, calculated at 16% on taxable value.
Relevant Invoice Number	Displays invoice number of the sales transaction against which sales are returned, as recorded in the Original Invoice No. field of credit note recorded for sales return of goods that attract 16% tax rate.
Relevant Invoice Date	Displays invoice date of the sales transaction against which sales are returned, as recorded in the Original Invoice Dt. field of credit note recorded for sales return of goods that attract 16% tax rate.
Total Sales and VAT to Customers registered for VAT (Ksh)	Displays the total net value of all sales and sales related transactions attracting 16% tax rate, made to customers who are registered for VAT.
Total Sales and VAT to Customers not registered for VAT (Ksh)	Displays the total net value of all sales and sales related transactions attracting 16% tax rate, made to unregistered dealers. This also includes all cash and bank sales transactions.
Total	Displays the total net value of all sales and sales related transactions attracting 16% tax rate, made to both registered and unregistered customers.
Sheet: C_Other_Rated_Sales_Dtls
Section C: Sales and Output Tax on Sales for the Period (Other Rate)
PIN of Purchaser	Displays the PIN of the purchaser entered in the Party Details screen of the transaction or in the party master. The transactions with Sales Taxable as Nature of transaction and tax rate 8% are considered in this case.
Name of Purchaser	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording sales of goods or services attracting 8% tax rate.
ETR Serial Number	Displays the serial number of the device entered or selected in the Device No. field in the transaction.
Invoice Date	Displays the invoice date of the respective sales transaction.
Invoice Number	Displays the invoice number of the respective sales transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred.
Amount of VAT (Ksh) (Taxable Value*8%)	Displays the VAT amount, calculated at 8% on the taxable value.
Relevant Invoice Number	Displays invoice number of the sales transaction against which sales are returned, as recorded in the Original Invoice No. field of credit note recorded for sales return of goods that attract 8% tax rate.
Relevant Invoice Date	Displays invoice date of the sales transaction against which sales are returned, as recorded in the Original Invoice Dt. field of credit note recorded for sales return of goods that attract 8% tax rate.
Total Sales and VAT to Customers registered for VAT (Ksh)	Displays the total assessable value and tax from sales related transactions attracting 8% tax rate, made to customers who are registered for VAT.
Total Sales and VAT to Customers not registered for VAT (Ksh)	Displays the total assessable value and tax from sales related transactions attracting 8% tax rate, made to unregistered dealers. This also includes all cash and bank sales transactions.
Total	Displays the total net value of all sales and sales related transactions attracting 8% tax rate, made to both registered and unregistered customers.
Sheet: D_Zero_Rated_Sales_Details
Section D: Sales for the Period (Zero Rated)
Section D1: Local or Exemption Availed
Type of Sales	Displays Exemption for sales made for a customer, if the Exemption Certificate No. is provided in the party master. Displays Local for sales of goods and service that attract 0% tax rate within Kenya, if theExemption Certificate No. is not provided for the customer in party master. The transaction with Sales Zero Rated as Nature of transaction are considered in this case.
PIN of Purchaser	Displays the PIN of the purchaser entered in the Party Details screen of the respective transaction or in the party master.
Name of Purchaser	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording sales of goods or services attracting 0% tax rate.
ETR Serial Number	Displays the serial number of the device entered or selected in the Device No. field in the transaction.
Invoice Date	Displays the invoice date of the respective sales transaction.
Invoice Number	Displays the invoice number of the respective sales transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description during transaction.
Relevant Paragraph	Displays the category selected in VAT Details screen of applicable master when type of sales is exemption. For local sales, this field is not applicable.
Exemption Certificate Number	Displays the Exemption Certificate No. recorded in the VAT Details screen of the party master in case of exemption sales. For local sales, this field is not applicable.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred.
Total Sales to Customers registered for VAT (Ksh)	Displays the total assessable value from sales related transactions attracting 0% tax rate, made to customers who are registered for VAT.
Total Sales to Customers not registered for VAT (Ksh)	Displays the total assessable value from sales related transactions attracting 0% tax rate, made to unregistered dealers. This also includes all cash and bank sales transactions.
Total	Displays the total net value of all sales and sales related transactions attracting 0% tax rate, made to both registered and unregistered customers.
Section D2: Exports
PIN of Purchaser	Displays the PIN of the purchaser entered in the Party Details screen of the transaction or in the party master. The transactions with Exports as Nature of transaction are considered in this case.
Name of Purchaser	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording export sales of goods or services.
ETR Serial Number	Displays the serial number of the device entered or selected in the Device No. field in the transaction.
Invoice Date	Displays the invoice date of the respective sales transaction.
Invoice Number	Displays the invoice number of the respective sales transaction.
Type of Exports	Displays the Type of Exports recorded in the sales transaction. Based the type of goods selected in the masters, Goods or Services is displayed respectively.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Custom Entry Number	Displays the Custom Entry No. entered in the Statutory Details screen of the transaction recorded with Exports as Nature of transaction.
Port of Exit	Displays the name of the Port of Exit entered in the Statutory Details screen of the transaction recorded with Exports as Nature of transaction.
Destination Country	Displays the name of Destination Country entered in the Statutory Details screen of the transaction recorded with Exports as Nature of transaction.
Relevant Paragraph	Displays the category selected in VAT Details screen of sales ledger when the Nature of transaction is Exports.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred in respective export sales transaction.
Total Exports to Customers registered for VAT (Ksh)	Displays the total assessable value from export sales related transactions made to customers who are registered for VAT.
Total Exports to Customers not registered for VAT (Ksh)	Displays the total assessable value from export sales related transactions made to unregistered dealers. This also includes all cash and bank sales transactions.
Total	Displays the total net value of all export sales made to both registered and unregistered customers.
Total (Section D1 Total + Section D2 Total)	Displays the sum of Section D1 Total and Section D2 Total.
Sheet: E_Exempted_Sales_Dtls
Section E: Sales for the Period (Exempt)
PIN of Purchaser	Displays the PIN of the purchaser entered in the Party Details screen of the transaction or in the party master. The transactions with Sales Exempt as Nature of transaction are considered in this case.
Name of Purchaser	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording sales of exempt goods or services.
ETR Serial Number	Displays the serial number of the device entered or selected in the Device No. field in the transaction.
Invoice Date	Displays the invoice date of the respective sales transaction.
Invoice Number	Displays the invoice number of the respective sales transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Sales Value (Ksh)	Displays the assessable value including other expenses or duties incurred.
Total Sales and VAT to Customers registered for VAT (Ksh)	Displays the total assessable value from exempt sales made to customers who are registered for VAT.
Total Sales and VAT to Customers not registered for VAT (Ksh)	Displays the total assessable value from exempt sales made to uregistered dealers. This also includes all cash and bank sales transactions.
Total	Displays the total net value of all exempt sales made to both registered and unregistered customers.
Sheet: F_General_Rated_Purchases_Dtls
Section F: Purchase and Input Tax for the Period (General Rate)
Type of Purchase	Displays Import for purchases (goods only), and Purchase of Capital Goods made from a supplier outside Kenya, with Imports Taxable as Nature of transaction. Displays Local for purchases made from a supplier inside Kenya, with Purchase Taxable as Nature of transaction. The transactions with tax rate as 16% are only considered in this case.
PIN of Supplier	Displays the PIN of the purchaser entered in the Party Details screen of the transaction or in the party master.
Name of Supplier	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording purchases of goods or services attracting 16% tax rate.
Invoice Date	Displays the invoice date of the respective purchase transaction.
Invoice Number	Displays the invoice number of the respective purchase transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Custom Entry Number	Displays the Custom Entry No. entered in the purchase transaction with Imports Taxable as Nature of transaction.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred in the respective purchase transaction.
Amount of VAT (Ksh) (Taxable Value * 16%)	Displays the VAT calculated at 16% on the assessable value of purchases.
Relevant Invoice Number	Displays invoice number of the purchase transaction against which purchase are returned, as recorded in the Original Invoice No. field of debit note recorded for purchase return that attract 16% tax rate.
Relevant Invoice Date	Displays invoice date of the purchase transaction against which purchase are returned, as recorded in the Original Invoice Dt. field of debit note recorded for purchase return that attract 16% tax rate.
Total Purchases and VAT from Suppliers registered for VAT (Local) (Ksh)	Displays the total assessable value and tax from purchase related transactions attracting 16% tax rate, made from suppliers who are registered for VAT.
Total Purchases and VAT from Suppliers not registered for VAT (Local) (Ksh)	Displays the total assessable value and tax from purchase related transactions attracting 16% tax rate, from unregistered dealers.
Total	Displays the total net value from all purchases and purchase related transactions attracting 16% tax rate, from both registered and unregistered suppliers.
Sheet: G_Other_Rated_Purchases_Dtls
Section G: Purchase and Input Tax for the Period (Other Rate)
Type of Purchase	Displays Import for purchases (goods only) made from a supplier outside Kenya, with Imports Taxable as Nature of transaction. Displays Local for purchases made from a supplier inside Kenya, with Purchase Taxable as Nature of transaction. The transactions with tax rate as 8% are only considered in this case.
PIN of Supplier	Displays the PIN of the purchaser entered in the Party Details screen of the transaction or in the party master.
Name of Supplier	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording purchases of goods or services attracting 8% tax rate.
Invoice Date	Displays the invoice date of the respective purchase transaction.
Invoice Number	Displays the invoice number of the respective purchase transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Custom Entry Number	Displays the Custom Entry No. entered in the purchase transaction with Imports Taxable as Nature of transaction.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred in the respective purchase transaction.
Amount of VAT (Ksh) (Taxable Value * 8%)	Displays the VAT calculated at 8% on the assessable value of purchases.
Relevant Invoice Number	Displays invoice number of the purchase transaction against which purchase are returned, as recorded in the Original Invoice No. field of debit note recorded for purchase return with 8% tax rate.
Relevant Invoice Date	Displays invoice date of the purchase transaction against which purchase are returned, as recorded in the Original Invoice Dt. field of debit note recorded for purchase return with 8% tax rate.
Total Purchases and VAT from Suppliers registered for VAT (Local) (Ksh)	Displays the total assessable value and tax from purchase related transactions attracting 8% tax rate, made from suppliers who are registered for VAT.
Total Purchases and VAT from Suppliers not registered for VAT (Import) (Ksh)	Displays the total assessable value and tax from purchase related transactions attracting 8% tax rate, from suppliers outside Kenya.
Total	Displays the total net value all purchases and purchase related transactions attracting 8% tax rate, from both registered and unregistered suppliers.
Sheet: H_Zero_Rated_Purchases_Dtls
Section H: Schedule for Purchases for the Period (Zero Rated)
Type of Purchases	Displays Import for purchases (goods only) made from a supplier outside Kenya, with Imports - Zero Rated as Nature of transaction. Displays Local for purchases made from a supplier inside Kenya, with Purchase - Zero Rated as Nature of transaction.
PIN of Supplier	Displays the PIN of the purchaser entered in the Party Details screen in the transaction or in the party master.
Name of Supplier	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording purchases of goods or services attracting 0% tax rate.
Invoice Date	Displays the invoice date of the respective purchase transaction.
Invoice Number	Displays the invoice number of the respective purchase transaction.
Type of Imports	Displays the Type of Imports recorded in the transaction. Based on the type selected in the masters, Goods or Services is displayed respectively.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Custom Entry Number	Displays the Custom Entry No. entered in the purchase transaction with Imports - Zero Rated as Nature of transaction.
Taxable Value (Ksh)	Displays the assessable value including other expenses or duties incurred.
Total Purchases from Suppliers registered for VAT (Local) (Ksh)	Displays the total assessable value from purchase related transactions with Purchase – Zero Rated as Nature of transaction, made from suppliers who are registered for VAT.
Total Purchases from Suppliers not registered for VAT (Import) (Ksh)	Displays the total assessable value from purchase related transactions with Imports – Zero Rated as Nature of transaction, from suppliers outside Kenya.
Total	Displays the total net value all purchases and purchase related transactions attracting 0% tax rate, from both registered and unregistered suppliers.
Sheet: I_Exempted Purchases_Dtls
Section I: Purchases for the Period (Exempt)
Type of Purchase	Displays Import for purchases (goods only) made from a supplier who is outside Kenya, with Imports as Nature of transaction. Displays Local for purchases made from a supplier inside Kenya, with Purchase Exempt as Nature of transaction.
PIN of Supplier	Displays the PIN of the purchaser entered in the Party Details screen of the transaction or in the party master.
Name of Supplier	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording exempt purchases of goods or services.
Invoice Date	Displays the invoice date of the respective purchase transaction.
Invoice Number	Displays the invoice number of the respective purchase transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Custom Entry Number	Displays the Custom Entry No. entered in the respective purchase transaction with Imports as Nature of transaction.
Taxable Value (Ksh)	Displays the assessable value including other [expand title=”expenses or duties” excerpt=’ incurred.
Total Purchases and VAT from Suppliers registered for VAT (Local) (Ksh)	Displays the total assessable value from purchase related transactions with Purchase Exempt as Nature of transaction, made from suppliers who are registered for VAT.
Total Purchases and VAT from Suppliers not registered for VAT (Import) (Ksh)	Displays the total assessable value from purchase related transactions with Imports as Nature of transaction, from suppliers who outside Kenya.
Total Purchases from Suppliers on which VAT has not been incurred (Local) (Ksh)	Displays the total assessable value from purchase related transactions with Purchase Exempt as Nature of transaction, from unregistered dealers.
Total	Displays the total net value ofall purchases and purchase related transactions with Purchase Exempt and Imports as Nature of transaction, from both registered and unregistered suppliers, and all exempted local purchases from unregistered suppliers.
Sheet: J_VAT_Imported_Services_Dtls
Section J: VAT Claimable on Service Imported into Kenya
Name of Supplier	Displays the name of the party as defined in the party ledger or entered in the Party Details screen while recording import of services, with Imports, Imports Taxable and Imports – Zero Rated as Nature of transaction.
Description of Goods/Services	Displays the information recorded in the Brief Desc of VAT field in the transaction. Alternatively, commodity name recorded in masters is displayed in the absence of description in transaction.
Transaction Date	Displays the transaction date for import of services.
Invoice Date	Displays the invoice date of the supplier from whom services are imported as recorded in the Date field against Supplier Invoice No. in purchase invoice recorded for import of services.
Invoice Number	Displays the invoice number of the supplier from whom services are imported as recorded in the Supplier Invoice No. field of purchase invoice recorded for import of services.
Payment Registration Number	This field is currently left blank.
Amount of VAT Claimable (Ksh)	Displays the VAT calculated on the assessable value of the transaction with Imports Taxable as Nature of transaction where type is selected as Services.
Total VAT Claimable on Import of Services	Displays the total VAT calculated for all transactions recorded with Imports, Imports taxable, Imports – Zero Rated as Nature of transaction and type of goods as services.
Sheet: K_VAT_Payment_Credits
Section K: Details of VAT Paid
Section K1: Advance Payment
Payment Registration Number	Displays registration number given for advance tax payment as recorded in Payment Registration No. field in Stat Payment Details screen of Challan Reconciliation report. The payment transaction with Payment Type as Regular are only considered in this case.
Date of Deposit	Displays date of deposit of advance tax as recorded in the Deposit Date field in Stat Payment Details screen of Challan Reconciliation report.
Amount of VAT Paid (Ksh)	Displays the amount of advance VAT paid against the respective payment registration number.
Total	Displays the total amount of advance VAT paid in the return period.
Section K2: Self Assessment Tax
Payment Registration Number	Displays registration number given for self assessment tax payment as recorded in Payment Registration No. field in Stat Payment Details screen of Challan Reconciliation report.
Date of Deposit	Displays date of deposit of self assessment tax as recorded in the Deposit Date field in Stat Payment Details screen of Challan Reconciliation report.
Amount of VAT Paid (Ksh)	Displays the amount of self assessment tax paid against respective payment registration number.
Total	Displays the total amount of VAT paid in the return period.
Total (Section K1 Total + Section K2 Total)	Displays the total amount of VAT paid in the return period, including advance VAT paid.
Section K3: Credit Adjustment Voucher/Inventory Approval Order
Credit Adjustment Voucher/Inventory Approval Order Number	Displays the Inventory Approval Order No. entered in Refund Adjustment Details screen of the journal voucher or journal voucher number, when Increasing Input Tax is selected as the Nature of adjustment and Opening Stock is selected as Additional Details.
Date of Voucher	Displays the voucher date of the journal transaction recorded for credit adjustment or inventory approval.
Amount	Displays the total amount of the journal transaction recorded for credit adjustment or inventory approval.
Total	Displays the total for the return period.
Sheet: L_WHT_Credits
Section L: Details of Withholding VAT Certificate
PIN of Withholder	Displays the PIN of the withholder entered in the PIN of Agent. field in Refund Adjustment Details screen of the journal voucher recorded by selecting Increasing Input Tax as Nature of transaction and Vat Withheld as Additional Details.
Name of Withholder	Displays the party name selected in the Name of Agent field in Refund Adjustment Details screen of the journal voucher recorded by selecting Increasing Input Tax as Nature of transaction and Vat Withheld as Additional Details.
Withholding Certificate Number	Displays the withholding certificate number provided by the party as recorded in the Withheld Certificate No. field of Refund Adjustment Details screen of journal voucher recorded by selecting Increasing Input Tax as Nature of transaction and Vat Withheld as Additional Details.
Date of Certificate	Displays the date of certificate provided by the party as recorded in the Date of Payment field of Refund Adjustment Details screen of journal voucher recorded by selecting Increasing Input Tax as Nature of transaction and Vat Withheld as Additional Details.
Amount of VAT Withheld (Ksh)	Displays value of VAT ledger debited in journal voucher recorded by selecting Increasing Input Tax as Nature of transaction and Vat Withheld as Additional Details.
Total	Displays the total for the return period.
Section M: Sales (Goods and Services) (M_Sales_N_Purchases)
1. Taxable Sales (General Rate) (Total of “Taxable Value” from B_General_Rated_Sales_Dtls)	Displays taxable value, rate (16%), and tax amount from Section B: Sales and Output Tax on Sales for the Period (General Rate).
2. Taxable Sales (other Rate) (Total of “Taxable Value” from C_Other_Rated_Sales_Dtls)	Displays taxable value, rate (8%), and tax amount from Section C: Sales and Output Tax on Sales for the Period (Other Rate).
3. Sales (Zero Rated) (Total of “Taxable Value” from Section D1 and “Taxable Value” from Section D2)	Displays the sum of taxable value from Section D1: Local or Exemption Availed and Section D2: Exports.
4. Sales (Exempt) (Total of “Sales Value” from E_Exempted _Sales_Dtls)	Displays the total sales valued from Section E: Sales for the Period (Exempt).
5. Total Sales (1+2+3+4)	Displays auto computed sum.
6. Total Output VAT (1+2+3)	Displays auto computed sum of output tax.
Section N: Purchases (Goods and Services) (M_Sales_N_Purchases)
7. Taxable Purchases (General Rate) (Total of “Taxable Value” from F_General_Rated_Purchases_Dtls)	Displays taxable value, rate (16%), and tax amount from Section F: Purchase and Input Tax for the Period (General Rate).
8. Taxable Purchases (Other Rate) (Total of “Taxable Value” from G_Other_Rated_Purchases_Dtls)	Displays taxable value, rate (8%), and tax amount from Section G: Purchase and Input Tax for the Period (Other Rate).
9. Purchases (Zero Rated) (Total of “Taxable Value” H_Zero_Rated_Purchases_Dtls)	Displays taxable value from Section H: Schedule for Purchases for the Period (Zero Rated).
10. Exempted Purchases (Total of “Taxable Value” I_Exempted_Rated_Purchases_Dtls	Displays taxable value from Section I: Purchases for the Period (Exempt).
11. Total Purchases (7+8+9+10)	Displays auto computed value of total purchases.
12. Total Input VAT (7+8+9)	Displays auto computed value of total input tax.
Section O: Calculation of VAT Due (O_VAT_Due)
13. Output VAT (6)	Displays value from 6. Total Output VAT (1+2+3) in section M.
14. Input VAT (12)	Displays value from 8. Total Input VAT (7+8+9) in section N.
15. VAT Claimable on Services Imported into Kenya (Total of “Amount of VAT Claimable” from J_VAT_Imported_Services_Dtls)	Displays value from Total VAT Claimable on Import of Service in section J.
16. Input VAT attributable to Only Exempt Supplies	Displays the value of VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Exempted Goods as Additional Details.
17. Input VAT attributable to Taxable and Exempt Supplies	Displays the value of VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Taxable and Exempted Goods as Additional Details.
18. Less: Non – Deductible Input VAT (17 -(((1+2+3)/5)*17))	Displays auto computed value.
19. Deductible Input VAT (14+15-16-18)	Displays auto computed value.
20. VAT Payable/Credit Due for the period (13-19)	Displays auto computed value.
21. Credit Bought Forward from pervious month	Displays the excess input credit brought forward from previous period.
22. Total Withholding VAT Credit (Total of “Amount of VAT Withheld” from L_WHT_Credits)	Displays value from Amount of VAT Withheld (Ksh) in section L.
23. Add: Refund Claim Lodged	Displays the value of VAT ledger credited in journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment in the reporting period. In case of no refund, this field is left blank.
24. Total VAT Payable (20-21-22+23)	Displays auto computed value.
25. Total VAT Paid (Total of “Amount of VAT Paid” from K_VAT_Payment_Credits)	Displays value from Total (Section K1 Total + Section K2 Total) in section K.
26. Total Credit Adjustment / Inventory Approval Order (Total of “Credit Adjustment Voucher / Inventory Approval Order Amount” from K_VAT_Payment_Credits)	Displays value from Amount of VAT Paid (Ksh) in section K3.
27. Total Debit Adjustment Voucher	—-
28. Net VAT Payable / Credit Carried Forward (24-25-26+27)	Displays auto computed value.

Returns Summary (Kenya)

This section provides a summary of all transactions recorded in the reporting period. The transactions are further classified based on the presence of VAT details in the vouchers and their effect on the returns and annexures.

Total Vouchers

Displays the total number of vouchers recorded in the reporting period. Drill down from this row to view the Statistics report, which displays the list of voucher types with the corresponding voucher count. The statistics report on drill down from Total Vouchers appears as shown below:

Included in returns/annexures

Displays count of all vouchers that have requisite information in corresponding masters and transactions to comply with requirements of filing returns. These vouchers will be a part of VAT

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