The Provisional Collection of Taxes and Duties (Repeal) Bill, 2025
Status Timeline
Proposed
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Public Review
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Debate
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Executive
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Final
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Sponsored by Legislative Leadership
The Bill is introduced in the National Assembly by Hon. Kimani Ichung'wah, the Leader of the Majority Party.
Full Repeal of Cap. 415
The Bill completely repeals the Provisional Collection of Taxes and Duties Act (Cap. 415) to remove it from Kenya's statutory books.
Alignment with High Court Ruling
The repeal directly implements the judicial decision in Petition No. 253 of 2018, where the High Court declared the Act unconstitutional.
Bill No.
No. 18 of 2025
Gazette No.
Supplement No. 62
Sponsor
Kimani Ichung'wah
Background
The Provisional Collection of Taxes and Duties (Repeal) Bill, 2025 seeks to address a legal discrepancy arising from judicial review. The parent statute, the Provisional Collection of Taxes and Duties Act (Cap. 415), was declared unconstitutional by the High Court of Kenya in Petition No. 253 of 2018.
Key Amendments
- Section 2: Repeals the Provisional Collection of Taxes and Duties Act (Cap. 415) in its entirety. This formalizes the deletion of the unconstitutional statutory provisions from the laws of Kenya.
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Updates will be visible here once they are approved and applied to this bill.