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Abby Holdings Limited vs. Commissioner of Investigations and Enforcement- TAT 95 of 2020

The Commissioner is empowered to register a taxpayer for VAT where the taxpayer has met the Kshs. 5 million threshold but has failed to register voluntarily.

A person who has made or expects to make taxable supplies, with a value that is anticipated to exceed five million shillings in any period of...

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