High Court yet again, rules in favour of the taxpayer on the VAT treatment ofinternationally traded services

The High Court of Kenya has upheld the application of destination principle in determining the country with taxing rights over internationally traded services. The Court held that the Appellant’s services were exported and therefore zero-rated for VAT. The Court further held that the Appellant was entitled to the refund of any excess input tax arising from the provision of the impugned services.

Source: Deloitte

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