Barclays Bank of Kenya v Commissioner of Domestic Taxes

Barclays Bank of Kenya v Commissioner of Domestic Taxes

KPMG Tax Alert


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Barclays Bank of Kenya v Commissioner of Domestic Taxes

This alert brings to your attention the recent Tax Appeals Tribunal (the Tribunal) judgment in the case of Barclays Bank of Kenya (Appellant) vs. Commissioner of Domestic Taxes (Respondent) on the imposition of Value Added Tax (VAT) on interchange fees and excise duty on lending fees and interchange fees

The Respondent conducted an audit of the Appellant’s tax affairs for the years of income 2011 to 2015. Following the audit, the Respondent assessed the Appellant excise duty and VAT on interchange fees, which are fees paid by a merchant’s bank (acquiring bank) to the issuing bank when a customer makes a purchase using a debit or credit card. Aggrieved by the Respondent’s decision, the Appellant appealed to the Tribunal, which appeal and subsequent Tribunal decision forms the basis of this alert. 


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