National Bank of Kenya Limited vs. Commissioner of Domestic Taxes (Income Tax Appeal No’s. E155 & 533 of 2020).
Land and commercial buildings erected thereon are inseparable hence 16% VAT on the total value of the property.
Land and the commercial buildings erected thereon constitute an inseparable whole, and the KRA was therefore justified in imposing VAT at the rate of 16% on the total value of the property.
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