Businessman in “missing trader” scheme charged over tax fraud


Aberdare Solutions owner has been charged with tax fraud of millions of shillings.

David Ngari Nderitu is accused of omitting Sh 30,424,249 from his Value Added Tax returns for the January to December 2015 an amount which affected his VAT liability by Sh 4.8 million which ought to have been declared and paid to the commissioner by the VAT Act.

Nderitu who is the sole proprietor of Aberdare is also charged with omitting another Sh 74,576,378 from his VAT returns fro the year 2016 affecting his VAT liability by Sh 11.9 million.

In another count he allegedly omitted Sh 28,828,941from his VAT for the year 2019 which affected his VAT liability by Sh 4,612,630.

The proprietor is accused of claiming VAT refunds using fictitious invoices from Bosco Enterprises Sh 14, 032,035 knowing the claim to fraudulent and without merit.

He is also alleged to have unlawfully claimed VAT refund using fictitious invoices from Davron Petroleum Limited.

He denied the charges before Chief Magistrate Martha Mutuku.

He was releases on a cash bail of Sh 100,000. The case will be mentioned on 10th December 2019.

According to KRA, Nderitu is a beneficiary of the “missing trader” tax evasion scheme, a tax fraud syndicate where a taxpayer uses several registered business names for fictitious invoicing where there is no actual supply of goods and services.