JUDGMENT- APPEAL NO. 148 OF 2019 - ORACLE SYSTEMS LIMITED (KENYAN BRANCH) VS. COMMISSIONER DOMESTIC TAXES
VAT for Branches
A branch is not a distinct legal entity from its head office, hence activities performed on behalf of a parent by a branch do not constitute a supply subject to VAT.
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
