Home Supreme Court Allows Finance Act 2023 Pending Final Judgment

Supreme Court Allows Finance Act 2023 Pending Final Judgment

On August 20, 2024, Kenya’s Supreme Court temporarily stopped the Court of Appeal’s decision that said the Finance Act 2023 is unconstitutional. This happened after the Cabinet Secretary for the National Treasury and Planning, the Attorney General, the National Assembly, and the Speaker of the National Assembly appealed the Court of Appeal’s ruling. The Court of Appeal had said the Act was passed without enough public participation and without explaining why some public suggestions were not included.

What does this mean to the taxpayer?

The Supreme Court’s order means the government can keep collecting taxes as if the Act was never challenged in the Court of Appeal. The Supreme Court will hear the consolidated appeals on September 10 and 11, 2024. Until the Supreme Court makes a final decision, taxes will continue to be collected under the Act, even though there are still legal questions about it.

Andersen Kenya is closely watching what happens with this case and will provide updates as the situation develops.

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