i) Whether the appellant purchased software from mms and if so, there was a requirement for maintenance of the said software

ii) Whether payments to the supplier were for imported services and therefore subject to taxation

iii) Whether any technical services were rendered to the appellant and if so, were the services subject to tax

iv) Whether the appellant was required to pay for any royalties as a result of expert information content in the local and foreign content, and if so, was this subject to tax

v) What is the outcome of the appeal of the appeal having considered submissions from both parties

On 8th April 2016 when the Appeal was scheduled before the
Tribunal the Appellant made an oral Application to amend the
initial Memorandum of Appeal. They sought and obtained leave to
incorporate the VAT aspect having given notice to do so on 18th
February 2016. The Appellant explained that they had been
pursuing credit to their account on the issue of overpaid Value
Judgement Appeal No.14 OF 2015 Page 1
Added Tax, however the Respondent declined and the matter
determined by Court. The issue of withholding tax arises from the
same set of facts and therefore wished to consolidate the two issues
as the Respondent would not suffer any prejudice and further that
justice would be served to resolve the dispute once failure to which
it would be a miscarriage of justice.

software, withholding tax, imported services, WHT