a) Only the national government may impose Income tax, Value-added tax, Customs
duties and other duties on import and export goods; and excise tax.
b) An Act of Parliament may authorize the national government to impose any other tax or duty.
c) A county may impose property rates, entertainment taxes, and any other tax that it is authorized to impose by an Act of Parliament.
d) The national and county governments may impose charges for services.
e) The taxation and other revenue-raising powers of a county should not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.
f) No tax or licensing fee may be imposed, waived or varied except as provided by
legislation.
g) If permitted, a public record of each waiver shall be maintained together with the
reason for the waiver; and each waiver, and the reason for it, should be reported to the Auditor-General.
h) No law may exclude or authorize the exclusion of a State officer from payment of tax.
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