Tax Implication On Exported Services: A Review Of The Kenyan Tax Law Regime under The Finance Act 2023
The imposition of Value Added Tax (“VAT”) by the Kenyan Parliament on businesses whose primary source of income involves export of services from Kenya has had a dramatic impact on the country’s economy. In Kenya, VAT is a type of an indirect tax which is mostly paid by consumers of taxable goods and services which are either exported from and/or imported in Kenya.