The High Court sitting in Nairobi on 29th October 2020 in Petition No. 284 of 2019 consolidated with Petition No. 353 of 2019 has nullified laws passed by the National Assembly without the input of the Senate.
Despite the nullification, implementation of Court Orders has been suspended for nine (9) months to allow the Speaker of the National Assembly and the Attorney General to comply with the provisions of Article 110 (3) of the Constitution and regularize the affected laws.
The nullified laws that relate to tax administration include;
1) The Statute Law (Miscellaneous Amendment Act), No. 4 of 2018
2) The Tax Laws (Amendments) Act, No. 9 of 2018
3) The Statute Law (Miscellaneous Amendments) Act, No. 18 of 2018
4) The Finance Act, No. 10 of 2018
5) The Statute law (Miscellaneous Amendment) Act, 2019
However, this does not affect revenue collection as the nullified laws are still in force as guided by the Court. Additionally, the enforcement measures already taken by the Authority in implementing the laws are valid.
Commissioner Legal Services And Board Coordination - Paul Matuku