In a Ruling delivered by the High Court on 14th July 2022 in the case of Commissioner of Domestic Taxes vs W.E.C Lines Kenya (HCCOMMITA/E084/2020) (the Ruling) (being an application for review by the Kenya Revenue Authority (KRA) against the earlier judgment of the High Court dated 22 January 2022 (the Judgment)), the Court determined the question of whether the VAT Regulations, 2017 (the VAT Regulations), (Legal Notice No. 54 of 2017) are valid and have force of law.
Source: bowmanslaw.com
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