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VAT regulations held invalid (court decision)

The High Court issued a judgment holding that value added tax (VAT) regulations (2017) were invalid because the appropriate process for legislative review of the regulations was not timely completed.

The case is: Commissioner of Domestic Taxes (KRA) v. W.E.C Lines (K) Limited (Taxpayer) [2022] KEHC 57 (KLR).

Source: KPMG

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