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VAT on Exported Services - 3M Kenya Limited v Kenya Revenue Authority

VAT on Exported Services - 3M Kenya Limited v KRA

Tax Alert

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3M Kenya Limited v Kenya Revenue Authority

Summary

This alert brings to your attention the Tax Appeals Tribunal (the Tribunal) judgment in the case of 3M Kenya Limited (Appellant) vs. Kenya Revenue Authority (Respondent) on the imposition of Value Added Tax (VAT) on marketing support services provided to related non-resident entities.

Facts

The Respondent conducted an audit of the Appellant’s tax affairs for the period 2010 to 2015. Following the audit, the Respondent assessed the Appellant, VAT and Withholding Tax. The Appellant objected to the assessment and following deliberations with the KRA most of the issues were resolved except for the imposition of VAT on marketing support services. The Appellant appealed to the Tribunal against the imposition of VAT on marketing support services. The Tribunal’s decision is the basis for this alert.

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