Kenya New Constitution - Taxation - All State officials will have to pay taxes

New clients for KRA: Starting August 20 this year, the Kenya Revenue Authority will have new clients who will be roped into the taxation bracket, from where they have previously been missing.

This is because the proposed constitution does not exempt any state officer from paying tax.

The section on imposition of tax in 210 (3) is categorical that there no that law may exclude or
authorise the exclusion of a State officer from payment of tax by reason of the office held by
that State officer or the nature of the work of the State officer.

And in the interpretation of 260, a “State officer” has been defined as a person holding a State
office while a State office” means any government office including that of the President, Deputy President, Cabinet of Parliament, Judges and Magistrates and members of a commission to mention but a few.

Former LSK chairman Okong’o O’Mogeni said that by September all state officers are supposed to comply as there is no discretion of the President to suspend that provision. Parliament might, however, protect MPs from taxation for some time.

-- Saturday Nation