Tax Procedures Act
47B. Refund of tax paid on exempted or zero-rated supply
47B. Refund of tax paid on exempted or zero-rated supply
The Commissioner may, upon approval by the Cabinet Secretary, refund a tax paid in error in any case where the supply is exempt or zero-rated under the Act but such exemption or the zero rating was not processed within the specified period due to circumstances beyond the control of the taxpayer.(Act No. 22 of 2022, s. 43)Source: Kenya Law