Fundamental rights and freedoms of the individual 70 whereas every person in kenya is entitled to the fundamental rights and freedoms of the individual, that is to say, the right, whatever his race, tribe, place of. Interpretation in this act, unless the context otherwise requires analysis of functions means processes of and mechanisms for. Pdf determinants of public participation in kenya county. The 2010 edition replaced the 1963 independence constitution. Procurement of public goods and services kenya law. Payroll taxes pit and social tax merged into one and w. Proud of our ethnic, cultural and religious diversity, and determined to live in peace and unity as one indivisible sovereign nation.
The constitution of kenya, 2010, provides two levels of government with the relevant. Constitution of kenya, 2010 2 the constitution of kenya, 2010 arrangement of articles preamble chapter onesovereignty of the people and supremacy of this constitution 1sovereignty of the people. The amendments will also put to rest all doubts regarding the date of the. The law of succession act and the civil procedure act apply to all cases of intestate or testamentary succession in kenya. Press statement national conference on tax in kenya. The constitution was presented to the attorney general of kenya on 7 april 2010, officially published on 6 may 2010, and was subjected to a. The constitution of kenya, 2010 amendment bill, 2015 2 the constitution of kenya, 2010 amendment bill, 2015 a bill for an act of parliament to amend the constitution of kenya, 2010 by popular initiative pursuant to article 257 of the constitution of kenya. A citizens handbook on 6 taxation in kenya executive summary this handbook attempts to break down kenyas complex tax system into a user friendly form for consumption by the average person. The preamble to kenyas constitution is an elaborate epic story featuring a supreme god of all creation, past victims of oppression, heroes of liberation and justice, as well as present and future players and beneficiaries of the new or. Chapter two will introduce the students to the income tax in ethiopia. Taking child protection to the next level in kenya. Public finance and taxation in ethiopia pdf in a moment of dismissive hubris, the ethiopian tax system may be. Government came up with measures to address this problem the. The promulgation of this new constitution marked the end of one of the longest journeys in kenyan history.
It among other issues discusses design of various tax heads, their purposes and. National conference on tax in kenya the east africa tax and governance network eatgn was created out of a process that began in november 2009 in naivasha, kenya to increase stakeholder engagement and public debate on tax and governance in east africa. The constitution of kenya was the final document resulting from the revision of the harmonized draft constitution of kenya written by the committee of experts initially released to the public on 17 november 2009 so that the public could debate the document and then parliament could decide whether to subject it to a referendum in june 2010. Kenyas new constitution has introduced fundamental. Memorandum on the constitution of kenya amendment no. The public seal of kenya shall be such device as may be prescribed by or under an act of parliament. Kenyas new constitution was enacted on 27th august 2010 replacing the old one that had been in place since kenyas independence in 1963. The 2010 constitution of kenya, currently in force, replaced the 1969 constitution, that itself had. National values and principles of governance kenya. Given the destabilizing effects of the budget deficits and the fact that they were becoming unsustainable, the kenya. Article 2093 of the cok allows counties to impose property tax, entertainment taxes and any other tax authorised by an act of parliament, as. The constitution of kenya amendment bill, 2011 the effect of the amendment is to ensure that at all times not more than two thirds of members of parliament shall be of the same gender.
Kenya law has compiled these decisions from the year 2011 to date and will. Taxhandbook 1 a citizens handbook on taxation in kenya. Plastic manufacturing enterprises in nairobi province, kenya janesther gathigia author book description publication date. The refugees bill, 2011 friday, 15th july, 2011 page 6 exclusion 4. As a tax concept, kenya uses residency, nationality or domicile and the significance is that kenyan residents pay income tax on their income from kenya and on income for services rendered anywhere else in the world with reprieve in section 41 of double tax relief. Itep 2011 gives some of the key reasons why tax fairness. Chapter eleven devolved government kenya law reform. The list below gives some of the best sources of revenue for the government of kenya. An asylum seeker shall be excluded from the grant of refugee status in kenya if such person a has committed a crime against peace, a war crime, or a crime against humanity as defined in any international instrument to which kenya is a party and which has been. Kenya s new constitution passed in 2010 recognizes the right of quality care resulting in the devolution of health service delivery to the subnational units called counties in 20. Provide recommendations for measures that could be taken to advance access to information agenda in kenya and elsewhere. Goals of taxation four main purposes of taxation can be distinguished, each one of potentially great. This act may be cited as the income tax act, 1973 and shall, subject to the sixth schedule, come into operation on 1st january, 1974, and apply to assessments for the year of income 1974 and subsequent years of income.
Published by the national council for law reporting with the authority of the attorney general. Application for and issuance of passports and other travel documents. Factors influencing tax compliance among small and. Honouring those who heroically struggled to bring freedom and justice to our land. There are many types of taxes, but let us look at look at value added tax vat for example. The kenyan constitution guarantees that foreigners of different nationalities or religions are not treated differently to kenyan citizens, and foreigners. Kenya tax law is an area of legal study dealing with the statutory, regulatory, constitutional, and commonlaw rules that constitute the law applicable to taxation, which is the method by which the kenya government levies on economic transactions. The constitution of kenya is the supreme law of the republic of kenya. Several reasons make it important for taxation to be conducted in the country and the following are some of the major reasons. Contemporary readings 2011 lawafrica publishing k limited, at page 24.
Eluid mathu became first african appointed to the legislative council legco 1952. Kenya constitution chapter v protection of fundamental rights and freedoms of the individual. The role of kenya revenue authority in tax administration in counties. In the longrun tax revenue in kenya was found to be highly buoyant 3. This paper reports the results of a survey that was conducted in kenya.
The new constitution was approved by 67% of kenyan voters and promulgated on 27 august 2010. The tax system will hitherto passing the new constitution of kenya 2010 reflects a two tier. The republic of kenya shall be a multiparty democratic state. Not applicable as this tax is presently suspended in kenya. Identify major opportunities and constraints for the promotion of access to information in kenya. Interpretation 1 in this act, unless the context otherwise requires. The constitution of the republic of kenya, 1963 as. Article 98 of the constitution is amendeda in clause 1, by inserting the following new paragraph immediately after paragraph d. There have been three significant versions of the constitution, with the most recent redraft being enabled in 2010. It was therefore against this background that the researcher examined factors that influence tax revenue growth at kenya revenue authority meru station. Enacted by the parliament of kenya as follows short title. This constitution is the constitution of the republic of kenya and shall have the force of law throughout kenya and, subject to section 47, if any other law is inconsistent with this constitution, this constitution shall prevail and the other law shall, to the extent of the inconsistency, be void. Transfer pricing and developing countries kenya 1 p a g e 1. Introduction the kenya revenue authority kra has been undertaking transfer pricing audits since 2003 and has had a.
The 2010 constitution of kenya, currently in force, replaced the 1969 constitution. I need aself help garbage youth group constitution. Constitution of kenya, 2010 2 the constitution of kenya, 2010. It among other issues discusses design of various tax heads, their purposes and differences and also how they are administered.
Nov 11, 2018 kenya consists of the territory and territorial waters comprising kenya on the effective date, and any additional territory and territorial waters as defined by an act of parliament. Kenya s inheritance laws affect everyone who owns property in kenya. Taxes play crucial roles in helping in the development of various governments sponsored projects for better performance. Kenya tax guide 20162017 the kenya pkf tax guide 20162017 provides details about tax within kenya and contact details for local tax specialists in local pkf firms who will be able to provide taxation advice to help your business.
Constitution of the united states we the people of the united states, in order to form a more perfect union, establish justice, insure domestic tranquility, provide for the common defence, promote the general welfare, and secure the blessings of liberty to. Devolution in kenyas new constitution in 2010, on the cusp of kenyas new constitutional dispensation, the society for international development sid embarked on a project called thinking, talking and informing kenyas democratic change framework. Government of kenya, 2012b, and the urban areas and cities act government of kenya, 2011 have been enacted to ensure that public participation takes place in the devolved units. The government of kenya has various channels that it uses to make money and obtain revenue from its people. Income tax, tax on international trade, vat, tax on other goods and services and non tax. A citizens handbook on taxation in kenya 3 acknowledgements 5 executive summary 6 1. Taxes the most important source of revenue for the government that is gotten by citiz. With unrivalled transfer pricing expertise in kenya and the rest of africa, our team also draws upon global networks to offer you access to specialist knowledge and leadingedge tools and solutions relevant to your industry. Factors causing inefficiency in administration and.
Kenyatta, paul ngei, achieng oneko, bildad kaggai, fred kabui and kungu karumba. Comesa common market for eastern and southern africa. X50732442012 research paper submitted in partial fulfillment of the requirements for the award of the degree of master of arts in economics of the university of nairobi. A highly accessible, easy to use app version of the constitution of kenya the supreme law of the republic of kenya. Instituted in 20, devolution in kenya seeks to bring government closer to the people by devolving political and economic resources to kenya s fortyseven county governments. Power to impose taxes and charges kenya law reform. The constitution of kenya amendment bill, 2011 1b the filling of special seats under clause 1 ba shall be determined after the declaration of elected members from each constituency. This paper proposes to identify and expound on challenges faced in property taxation in kenya that. Kenya osr mobilisation in kenya is underpinned by the constitution of kenya cok 2010, the public finance management pfm act 2012, the county government act 2012 and the urban areas and cities act 2011.
Broadly stated, the objective of the project was both historical and. Further, that articles 201, 209 and 210 of the constitution prohibit any person from exemption in paying taxes, which position was also settled in. We, the people of kenya acknowledging the supremacy of the almighty god of all creation. Devolution and access to services 1 the territory of kenya is divided into the counties specified in the first schedule. The kenyans endorsed a new constitution in a referendum on the 4. Laws of kenya the constitution of kenya, 2010 published by the national council for law reporting with the authority of the attorney general. The constitution of kenya the present constitution with amendments that has been in existence since 1969. The refugees bill, 2011 supporting constitution builders. A citizens handbook on 6 taxation in kenya executive summary this handbook attempts to break down kenya s complex tax system into a user friendly form for consumption by the average person. Report of esaamlg 2011, written by a group of external experts checking. The study intends to identify the main resources of tax available in kenya and investigate the major obstacles that hinder performance of tax administration and collection process in. Taxation of turnover, consumption, goods and services, vat.
This act may be cited as the county governments act, 2012 and shall come into operation upon the final announcement of the results of the first elections under the constitution. Chapter twothe republic 4declaration of the republic. Indeed, taxation and the use of public funds shaped politics. In subsection 1a, the expression official languages shall have the meaning assigned to it in article 7 of the constitution. Ocgg economy section taxation policy and development.
The constitution of kenya amendment bill, 2011 a bill. Constitution of kenya 2010 wikisource, the free online. Act, 2011, county allocation of revenue act, division of revenue act, and. The methodology used was a correlational study design. The kenya citizenship and immigration act, 2011 2 25. November 1, 2011 this book discusses the effect of taxes on the growth of small and medium enterprises smes in kenya and possible alternatives in a bid to encourage tax compliance and growth of smes without.
The study also examined tax buoyancy and tax elasticity in kenya. Income tax rate reduced from 25% to 20% tax rates for dividends and interest payments reduced from 10% to 7. Transfer pricing and developing countries kenya appendix d. The government came up with the body of kenya revenue authority to collect taxes from its people. Current as of june 2019 download print version in pdf this section describes the legal framework of nonprofit organizations also known as nongovernmental organizations or ngos in kenya, along with translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under irs revenue procedure 9294. Application for replacement of a passport and other travel document. The constitution of kenya amendment bill, 2011 a bill for. A diagnosis of performance and options for further reform article pdf available december 2006 with 1,103 reads how we measure reads. The marital status of a daughter is not a basis to. The general objective was to evaluate the effects of tax policy reforms on tax revenue in kenya while the specific objectives of the research study were to establish the relationship between domestic taxes policy reforms and tax revenue in kenya and to determine the effects of customs policy reforms on tax revenue in kenya.
The result is low revenue yields, vertical and horizontal inequities and economic inefficiencies. The tax structure in kenya is skewed heavily towards income taxes and vat as the two largest source of total tax revenue mutua, 2012. Kenyas 2010 constitution uct faculty of health sciences. Third, the work examines the dangers of judicialization of 1 constitution of kenya 2010, articles 48, 1959, 10, 1 and 4. If worldwide income was earned in a city, where there is a double taxation treaty. Transfer pricing has emerged in the global economy as one of the most important tax issues for multinational companies. Second, it seeks to establish the extent to which kenya s reconstructed judiciary has juridically implemented the judicialization framework of the constitution of kenya 2010. Constitutional and legislative policy instructing the drafting of. Effects of raising taxes on the kenyan economy potentash. Raising taxes is generally a bad idea since it results in the price increase of commodities and services, high cost of borrowing, high inflation rate, increased cases of tax evasion, among many other effects.
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