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B .Discuss how VAT on exported services is operationalised in Kenya (5marks). c) Write explanatory notes on VAT on Imported services in Kenya (5 marks)

B .Discuss how VAT on exported services is operationalised in Kenya (5marks).

c) Write explanatory notes on VAT on Imported services in Kenya (5 marks)

d) Explain the basis of taxation of income of cooperatives (5 marks)

e) Discuss challenges facing taxation in Kenya

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