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KenyaSimplified

Chapter 12, Part 3 · Art. 210

Imposition of tax

  • No tax or licensing fee may be imposed, waived or varied except as provided by legislation.
    Art. 210(1)

    (1) No tax or licensing fee may be imposed, waived or varied except as provided by legislation.

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  • No law may exclude a State officer from paying tax because of their office or the nature of their work.
    Art. 210(3)

    (3) No law may exclude or authorise the exclusion of a State officer from payment of tax by reason of— (a) the office held by that State officer; or (b) the nature of the work of the State officer.

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