![Lexken_EMSLaw's tweet photo. 🚨 Can software work done in Kenya still count as an exported service, free of local VAT, even when the final product is used by Kenyan banks? The Court of Appeal has said yes.
The case is Sybrin Kenya Ltd v Commissioner of Domestic Taxes [2026] KECA 1293, decided on 10 July 2026. KRA had raised a Sh40.6 million VAT assessment, arguing that although Sybrin Kenya invoiced its South African and Guernsey affiliates, its software and hardware services were ultimately consumed by the Kenyan financial institutions that used the finished banking software, and so attracted local VAT. Sybrin argued it had been subcontracted by those foreign affiliates to provide component services that were then integrated into the affiliates’ own proprietary products.
The Court of Appeal agreed with Sybrin and cancelled the assessment. The decisive principle is where a service is consumed, not where it is physically performed. The judges held that it was the foreign affiliates, not the Kenyan banks, that commissioned and consumed Sybrin Kenya’s specific services, using them to fulfil their own obligations to third parties. Because those affiliates were the primary consumers of the Kenyan company’s supply, the services qualified as exported services and fell outside local VAT.
For Kenyan technology firms, business process outsourcers and service exporters, the decision brings valuable certainty: services supplied to and consumed by foreign clients can qualify as exports, even where the work is done in Kenya and feeds into a product later used locally. The contracts and the substance of who consumes the service will decide the outcome.
👉 Follow @Lexken_EMSLaw for practical legal insights on tax, technology and regulatory compliance.](https://pbs.twimg.com/media/HQtBmbRXQAARsw5.jpg)
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We’ll talk about this finish later if we win.
For those crying about Harry Maguire's goal saying it should've been ruled out for a handball, here's what the rule says. 🤷♂️
@BenjiNdolo Curious...have you ever done a hole in one buddy?
Golf is pure physics, a study on; Projectiles, Distance, Gravity, Velocity, Air Mass, Angles, Momentum, Friction. G = D+g-V(AMD-•+Mxf)HC
Where Air Mass Density and skill determine Handicap. Arc, compression, lift. Advanced mechanics Swing!
Seeing an interesting tweet and the tl refreshes before you can finish reading it
Bro heard the Cherki and Palmer hype
They pissed him off😭😭😭
🎥❤️ - 84 years old Sir Alex Ferguson is back at Old Trafford to watch Man Utd.
He's wearing a brace boot. 🥺
as you mature, you realize nothing is ever a loss. it’s either redirection, protection, or a realization.
American democracy every four years.
After KCB denied receiving the KSh 147 billion allegedly linked to Foxcapital, UBS has reportedly confirmed the transaction, with documentation said to support its authenticity raising even more questions about KCB’s position. More troubling are alleged internal emails from KCB that appear to suggest an attempt to conceal or obscure the transaction.
If authenticated, those communications could deepen the controversy and raise serious questions about accountability, transparency and the integrity of the banking system. But the biggest question remains... How does KSh 147 billion, an amount large enough to make the economy shake, simply disappear from an account?
At this point, this is no longer just a dispute over numbers. It is a question of where the money went, who knew what, when they knew it, and whether someone deliberately tried to make the paper trail disappear. Who is fooling who?
The 'Charles Alusala' in the police uniforms tender is the same ' Charles Alusala' in the NTSA deal who is William Ruto's accountant.
And he has the audacity to lie to you that after signing the conflicts of interests Bill he lost so many friends.
Which friends? He's the one shamelessly doing business with our taxes.
This is not hustling. This is a crime.
This series is masterpiece, Deserve your attention..
Now watch "Facing El Chapo" on Netflix.
It is with deep sorrow that I join family, friends, colleagues and the wider legal and technology communities in mourning the passing of Rosemary Koech Kimwatu.
Rosemary was a remarkable Kenyan professional whose work at the intersection of law, technology and data protection made a meaningful contribution to our country’s evolving digital landscape. Her commitment to her profession and the impact of her work will remain part of her enduring legacy.
My heartfelt condolences go to her family, friends, colleagues and all those who had the privilege of knowing and working with her.
At this difficult time, may her loved ones find strength and comfort in the memories they shared with her, and may they be granted peace as they mourn this profound loss.
May Rosemary’s soul rest in eternal peace.
this will never not be funny😭
I have finished watching all episodes but still im thinking about this series ..is too heavy
Two campaigns. Two very different messages. Kenyans will decide which direction they want in 2027.
🚨 Can software work done in Kenya still count as an exported service, free of local VAT, even when the final product is used by Kenyan banks? The Court of Appeal has said yes.
The case is Sybrin Kenya Ltd v Commissioner of Domestic Taxes [2026] KECA 1293, decided on 10 July 2026. KRA had raised a Sh40.6 million VAT assessment, arguing that although Sybrin Kenya invoiced its South African and Guernsey affiliates, its software and hardware services were ultimately consumed by the Kenyan financial institutions that used the finished banking software, and so attracted local VAT. Sybrin argued it had been subcontracted by those foreign affiliates to provide component services that were then integrated into the affiliates’ own proprietary products.
The Court of Appeal agreed with Sybrin and cancelled the assessment. The decisive principle is where a service is consumed, not where it is physically performed. The judges held that it was the foreign affiliates, not the Kenyan banks, that commissioned and consumed Sybrin Kenya’s specific services, using them to fulfil their own obligations to third parties. Because those affiliates were the primary consumers of the Kenyan company’s supply, the services qualified as exported services and fell outside local VAT.
For Kenyan technology firms, business process outsourcers and service exporters, the decision brings valuable certainty: services supplied to and consumed by foreign clients can qualify as exports, even where the work is done in Kenya and feeds into a product later used locally. The contracts and the substance of who consumes the service will decide the outcome.
👉 Follow @Lexken_EMSLaw for practical legal insights on tax, technology and regulatory compliance.
![Lexken_EMSLaw's tweet photo. 🚨 Can software work done in Kenya still count as an exported service, free of local VAT, even when the final product is used by Kenyan banks? The Court of Appeal has said yes.
The case is Sybrin Kenya Ltd v Commissioner of Domestic Taxes [2026] KECA 1293, decided on 10 July 2026. KRA had raised a Sh40.6 million VAT assessment, arguing that although Sybrin Kenya invoiced its South African and Guernsey affiliates, its software and hardware services were ultimately consumed by the Kenyan financial institutions that used the finished banking software, and so attracted local VAT. Sybrin argued it had been subcontracted by those foreign affiliates to provide component services that were then integrated into the affiliates’ own proprietary products.
The Court of Appeal agreed with Sybrin and cancelled the assessment. The decisive principle is where a service is consumed, not where it is physically performed. The judges held that it was the foreign affiliates, not the Kenyan banks, that commissioned and consumed Sybrin Kenya’s specific services, using them to fulfil their own obligations to third parties. Because those affiliates were the primary consumers of the Kenyan company’s supply, the services qualified as exported services and fell outside local VAT.
For Kenyan technology firms, business process outsourcers and service exporters, the decision brings valuable certainty: services supplied to and consumed by foreign clients can qualify as exports, even where the work is done in Kenya and feeds into a product later used locally. The contracts and the substance of who consumes the service will decide the outcome.
👉 Follow @Lexken_EMSLaw for practical legal insights on tax, technology and regulatory compliance.](https://pbs.twimg.com/media/HQtB9PrXkAAfrJA.jpg)
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