Kenafric Bakery Limited v Commissioner, Domestic Taxes (Income Tax Appeal E070 of 2020) [2023] KEHC 18859 (KLR)
Meaning of Zero Rated
Zero rated VAT means that the supply of goods or services is still subject to VAT but the rate of VAT is 0%. In essence, this means that a supplier is not required to charge VAT on their sales, but may still claim back any VAT that they may have on their inputs. VAT tax exempt...
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