Kenya Consulting on Draft National Tax Policy – VAT aspects

Value Added Tax

All goods and services consumed in Kenya shall be subject to VAT unless exempted by the VAT Act;
The imposition of VAT shall be based on the destination principle;
There shall be a single general rate for VAT and where a preferential rate is granted, it shall not be lower than 25% of the general rate;
VAT exemptions shall be restricted to the following general categories and their specific items/services shall be provided in the Act:
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