Matindi v CS, National Treasury & Planning & 4 others
Matindi v CS, National Treasury & Planning & 4 others [2023] KEHC 1144 (KLR)
The High Court held that Legal Notice No 15 of 2021, which exempted Japanese companies, consultants, and employees from income tax, was unconstitutional for violating the principles of equality, non-discrimination, and tax neutrality under Article 27 of the Constitution. The court found that section 13(2) of the Income Tax Act, to the extent it authorized tax waivers by Gazette notice for specified persons without legislation, was inconsistent with Article 210, which requires that all tax waivers be authorized by legislation, accompanied by public records, reasons, and reporting to the Audito…
Source excerpt
- Tax Waivers
- Public Participation
- Delegated Legislation
- Discrimination On Nationality
- Separation Of Powers
- Income Tax Exemptions