The Kenya High Court (the High Court), in a case (ruling delivered on 31 January 2022) between the Commissioner of Domestic Taxes (the Commissioner or the Appellant) vs W. E. C. Lines (K) Limited (WEC (K) Ltd or the Respondent) declared Kenya’s Value Added Tax (VAT) Regulations, 2017 null and void and held that maritime agency services provided to nonresident shippers should qualify as exported services for VAT purposes.
Source: EY
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