- High Court rules against KRA’s attempt to impose VAT on golf club fees
- Justice Nixon Koriri emphasizes transparency in tax matters
- KRA’s actions lacked legal basis
- Tax Appeals Tribunal decision upheld
- Taxes must have legal and rational basis
- KRA cannot disregard legitimate expectations without consulting stakeholders
- Joining and subscription fees of golf and sports clubs exempt from VAT
- Each party to bear its own costs of the appeals
Source: citizen.digital
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
