What a certified ATT health check report looks like.
This is an illustrative example of an ATT health check. The company shown is fictional; all cases and authorities cited are real.
Cross-reference of your purchase register against KRA's eTIMS registry identified 11 suppliers (KES 2.8M aggregate input VAT claimed, FY2025) who are not registered on eTIMS. Per Gedi Boss Trading v Commissioner of Domestic Taxes (TAT, 2024), input VAT is disallowed where the supplier cannot be verified — regardless of whether goods were delivered or payment was made. KRA's cross-check at filing (from January 2026) makes detection automatic.
Gedi Boss Trading v CDT (TAT, 2024) · Section 17(3), VAT Act · KRA eTIMS Public Notice, November 2025
Obtain eTIMS registration confirmation from all 11 suppliers within 30 days. Consider withholding payments to non-compliant suppliers pending registration. Quantify and provision for the KES 2.8M exposure in your next management accounts.