The missing trader scheme in Kenya involves companies (often newly-registered or inactive) creating fictitious invoices, claiming input VAT or charging output VAT, and then failing to remit the VAT due.

• Halinto General Distributors Limited vs Commissioner of Investigations & Enforcement
• Heet Enterprises vs Commissioner of Investigations & Enforcement
• Baitul_Investment_Limited_Vs_Commissioner_Of_Investigations_And_Enforecemen_Tat_No._224
• Banso Distributors Limited vs. Commissioner of Investigations
• Saniken_(K)_Limited-Vs-Commissioner_of_Investigations_Enforcement-Tat_No.229_Of_2018
• Sambiba Distributors Ltd v Commissioner of Investigations
• Rits Enterprises Limited vs. Commissioner of investigations
• Rahisi Cash and Carry Limited vs. Commissioner of Investigations and Enforcement
• Rahima Traders Limited vs. Commissioner of Investigations and Enforcement