Menu

© Firu Africa, 2026. All rights reserved.

JUDGMENT- APPEAL NO. 148 OF 2019 - ORACLE SYSTEMS LIMITED (KENYAN BRANCH) VS. COMMISSIONER DOMESTIC TAXES

VAT for Branches

A branch is not a distinct legal entity from its head office, hence activities performed on behalf of a parent by a branch do not constitute a supply subject to VAT.

Premium Plan

Built for Large Firms & Teams

Scale your operations with unlimited user access, dedicated support, and premium onboarding tailored for growing accounting and tax firms.

Starting From

KES 38,773

/ per month