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Metropolis Property Management Limited v Commissioner of Domestic Taxes [2023] KEHC 22547 (KLR)

Where a person eligible for VAT fails to register, the Commissioner may register the person and charge VAT pursuant to section 34(6) and (7) of the VAT Act.

The Tribunal agreed with the Commissioner that if a person eligible for VAT fails to register then the Commissioner can register them and...

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