KRA is set to continue with the implementation of the VAT Regulations 2017 after the High Court confirmed that the said regulations are valid as they were indeed tabled before the National Assembly on 10th May 2017.
KRA had moved to Court seeking review of the Judgement delivered on 31st January 2022 that had made a finding that the Value Added Tax Regulations, 2017 ceased to have any effect immediately on the 8th day after the said Regulations were not tabled before the National Assembly.
In agreeing with the KRA submissions, Justice David Majanja in a ruling delivered on 14th July 2022 ruled as follows;
“Further, from the evidence produced by the Commissioner, the VAT Regulations, 2017 were indeed tabled before the National Assembly on 10th May 2017. They are therefore valid and there is no basis to hold that the Statutory Instruments Act, 2013 was not complied with.”
Commissioner of Legal Services & Board Coordination-Mr. Paul Matuku
PRESS RELEASE 19/07/2022
