Kenyan KPMG commentary analyzes the Tax Appeals Tribunal decision that clarified the VAT treatment of insurance intermediaries. The Tribunal ruled that while insurance brokerage services remain exempt, asset management services are taxable at the standard 16% rate. The decision also highlights the High Court's 2021 ruling restoring the exemption and the appellant's unsuccessful deregistration attempt.
The Tribunal confirmed that asset management services are subject to the standard VAT rate of 16%.
On 16 December 2021, the High Court declared the 2020 amendment unconstitutional, restoring the exemption.
No, the appellant applied for deregistration on 27 May 2022, but KRA did not consider the application, so the VAT obligation remained.
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LinkedIn · 2 months ago
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