The Court of Appeal at Nairobi held in a recent judgement that contributory hardware and software support services supplied by Sybrin Kenya to its South African and Guernsey affiliates qualify as exported services under section 2 of the VAT Act. The Court of Appeal further held that this sits outside the scope of Kenyan VAT. […]
Kenya Revenue Authority recently issued a pivotal private ruling that clarifies the transitional application of the newly introduced five-year limitation on tax loss carry-forwards. Contrary to a logical interpretation of the new law, KRA has taken a stringent position: all tax losses incurred prior to the year of income 2020 have effectively expired and are no […]



