The Court of Appeal has put the final nail in the coffin of Finance Act, 2023 by upholding the finding by the High Court that declared it unconstitutional, dealing another blow to the Kenya Kwanza government.
While dismissing an appeal by Parliament, the judges said the process leading to the enactment of the Finance Act, 2023 was fundamentally flawed and in violation of the Constitution as it was done without public participation.
The appellate court judges ruled that sections 18, 21, 23, 24, 26, 32, 34, 38, 44, 47, 69, 72, 79, 80, 81, 82, 83, 85, 86, 100, 101, and 102 of the Finance Act, 2023 were illegal as they were introduced post-public participation.
The sections amended the Income tax Act, Value Added Tax Act, Excise Duty Act and Miscellaneous Fees and Levies Act, Kenya Revenue Authority Act and the Retirement Benefits Act.
Other sections amended were the Alcoholic Drinks Control Act of 2010, Special Economic Zones Act and Export Processing Zones Act.