Chapter 12, Part 3 · Art. 209
Power to impose taxes and charges
- Only the national government may impose income tax, value-added tax, customs duties and excise tax.
Art. 209(1)
(1) Only the national government may impose— (a) income tax; (b) value-added tax; (c) customs duties and other duties on import and export goods; and (d) excise tax.
Read the full article → - A county may impose property rates, entertainment taxes and any other tax authorised by an Act of Parliament.
Art. 209(3)
(3) A county may impose— (a) property rates; (b) entertainment taxes; and (c) any other tax that it is authorised to impose by an Act of Parliament.
Read the full article → - The national and county governments may impose charges for services.
Art. 209(4)
(4) The national and county governments may impose charges for services.
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- The national government collects income tax and VAT; counties collect property rates and entertainment taxes.
Art. 209(1)
(1) Only the national government may impose— (a) income tax; (b) value-added tax; (c) customs duties and other duties on import and export goods; and (d) excise tax.
Read the full article →