The High Court issued a judgment in a case concerning the imposition of value added tax (VAT) on exported services by the Finance Act 2022. The High Court dismissed the appeal finding that Parliament acted within its constitutional mandate to introduce the amendments in the Finance Act. According to the court, the petitioners did not demonstrate the constitutional violations alleged in the petitions.
The case is: Mwaura Kabata & 4 Others v The National Assembly & Others (Consolidated Petition No. E338 of 2022)
Source: KPMG
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