Highlands Mineral Water Limited vs. Commissioner of Domestic Taxes ML HC ITA No. E026 OF 2020 [2021] eKLR,
HOW VAT WORKS
The court explained that VAT is a tax chargeable on supply of taxable goods or services made or provided in Kenya and on importation of taxable goods or services into Kenya. It works under the input and output tax system. Output tax refers to the VAT charged on the sales of taxable g...
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