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Commentary

Time of supply – tax points (Kenya)

26 Kenya

Time of supply – tax points (Kenya)

The basic tax point for supplies of goods and services (including imported services) is the earlier of:

  1. Ìý

    •ÌýÌýÌýÌý the date on which the goods are delivered or the services performed;

  2. Ìý

    •ÌýÌýÌýÌý the date a certificate

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