Susan kuria

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[Susan kuria @Suebellar]

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[Susan kuria @Suebellar]

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[Susan kuria @Suebellar]

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[Susan kuria @Suebellar]

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[Web3Aible @Web3Aible]

Court of Appeal of Kenya Declares Finance Act, 2023 Unconstitutional: Implications for Taxation and Legislative Competence

In a landmark ruling dated July 31, 2024, the Court of Appeal has declared the entire Finance Act, 2023, unconstitutional. The court's decision follows extensive deliberation over the appeals filed by various parties challenging the constitutionality of multiple sections of the Act. This ruling has far-reaching consequences, leaving Kenya without a current Finance Act to govern taxation and related financial issues, as the Finance Bill 2024 was also rejected in its entirety.

The Court's Findings
The Court of Appeal's ruling came after an evaluation of the pleadings, submissions, and applicable laws, resulting in several critical determinations:
Unconstitutionality of Key Sections
The court found that several sections of the Finance Act, 2023, including those amending critical taxation laws such as the Income Tax Act, Value Added Tax Act, and Excise Duty Act, were passed without adhering to constitutionally mandated legislative procedures. Specifically, the court highlighted the failure to conduct adequate public participation as required by Articles 10 and 118 of the Constitution. As a result, these sections, and by extension the entire Act, were declared unconstitutional, null, and void.

Doctrine of Mootness
The appeals related to certain sections of the Act that were already rendered moot by the passage of time or subsequent legislative changes were dismissed. The court determined that these issues no longer presented live controversies requiring adjudication.

Legislative Incompetence
The ruling has once again cast a spotlight on the competence of Parliament, which the court criticized for its failure to follow due process in the enactment of the Finance Act, 2023. The lack of compliance with the constitutionally laid down legislative stages, including public participation, has led to a situation where the country is now without a governing Finance Act.
Implications for Taxpayers and Corporates
The court's decision has created a significant void in the legal framework governing taxation in Kenya. Without a current Finance Act, there is uncertainty about the applicable tax rates and other financial regulations that were previously governed by the now-nullified Act. This uncertainty presents a substantial challenge for both individual taxpayers and corporates, who are now in a legal limbo regarding their tax obligations.
What Should You Do?
Given the current legal ambiguity, it is crucial for individuals and corporates to consult with their legal advisors to understand the potential implications of this ruling on their financial and tax obligations. The absence of a clear legislative framework could result in varying interpretations of the tax laws, making it essential to seek professional advice on navigating this period of uncertainty.
What NEXT for Kenya #NaneNane #NaneNaneMarch
The Court of Appeal's decision to declare the Finance Act, 2023, unconstitutional underscores the critical importance of adhering to constitutional principles in the legislative process. The ruling not only invalidates the current tax framework but also highlights the recurring issue of legislative incompetence within Parliament. As the country grapples with the implications of this ruling, the need for legal clarity and adherence to constitutional mandates has never been more evident. #DissolveParliamentKe

[Susan kuria @Suebellar]

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[Julians Amboko @AmbokoJH]

UPDATE: Finance Act 2023 declared unconstitutional

Court of Appeal Judges Kathurima M'Inoti, Agnes Kalekye Murgo & John Mativo have ruled that Finance Act 2023 fundamentally flawed and therefore void & consequently unconstitutional.

Wueeeeh!!

I am now reading the full judgement...Stay tuned!

[The Standard Digital @StandardKenya]

Motorist sues Nairobi County for impounding his vehicle, alleging it obstructed Governor Sakaja's motorcade; says city askaris have declined to release his car.

[Schröndinger’s Tweet @RutoMustGoExpat]

This is why the movement exists. This has broken my heart so much. Jehovah. 💔💔💔💔💔

[Larry Madowo @LarryMadowo]

Ugandan President Museveni congratulates security forces for cracking down on anti-corruption protesters.

M7 claims they were funded by foreigners and organizers planned “very bad things” against the people of Uganda.

Where have you seen this script before?

[Moe @moneyacademyKE]

Sacked CSs' expose Ruto:

Highlights on the article about Kenyas's Billionaire club,the cartel running the government.

Ft. @Carrie__wahu

[K24TV @K24Tv]

Kasmuel McOure: If the President was interested in finding clean candidates, he would have found technocrats. In the same way they can find us in our homes, they can find qualified technocrats.
#NewDawn

[Kivutha Kibwana @ProfKibwana]

How can govt arrest 1.Parents of youth killed by police 2.Activist @bonifacemwangi & others who were peacefully seeking justice for extrajudicial killings. Wanjiru's heart rending cry 'MLIUA MTOTO WANGU NA MNANISHIKA' for Evans is a Cry of all Mothers of Kenya. #FreeTheMourners.

[James @MrJamesKe]

LISTEN TO THIS!

#OccupyCBDThursday #DayBreak #RutoMustGo

[Faith Odhiambo @FaithOdhiambo8]

The @LawSocietyofKe team in Kisumu was in court today to represent comrade Boniface Akatch Ogutu, who had been arrested and brutalized by police. The team secured orders from the court to have him taken to hospital for treatment. Our team will continue to monitor his progress and represent him as required.

[NTV Kenya @ntvkenya]

Any person joining the Ruto’s regime has in effect endorsed the killing, maiming, abductions and torture of innocent Kenyans. Let it be known members who have accepted their nominations are doing so in their individual capacity ~ Jeremiah Kioni, Secretary General - Jubilee

[Sema Ukweli @SemaUkweliKenya]

Boniface Mwangi has been transferred from Central Police Station to Kamukunji Police Station, where his lawyers have been denied access to him. #SemaUkweli

[gids @gidikariuki]

That cop wanted to strangle her as if killing her son wasn’t enough

I am lost for words.

[Martha Karua @MarthaKarua]

Our stay in Azimio La Umoja One Kenya Alliance is no longer tenable.
@narckenya #UongoziBora

[Susan kuria @Suebellar]

This could be us but...

[Larry Madowo @LarryMadowo]

A minister in Rwanda has been fired “owing to matters of accountability under investigation”

[Sema Ukweli @SemaUkweliKenya]

Activist Boniface Mwangi, and Hussein Khalid of Haki Africa, have today been arrested during a march to honour the fallen heroes of the protests. They're currently being held at Central Police Station in Nairobi. #SemaUkweli #FreeBonifaceMwangi #FreeHusseinKhalid

[Kenyans.co.ke @Kenyans]

Police arrest woman whose child was allegedly killed during the protests in Nairobi CBD