By Tajeu Shadrack Nkapapa
The National Assembly has ratified the County Governments (Revenue Raising Process) Bill (National Assembly Bill No. 11 of 2023).
As stated by the National Assembly, the purpose of the Bill is to outline the procedures that County Governments must adhere to when exercising their authority under Articles 209 and 210 of the Constitution to impose, modify, or eliminate taxes, fees, and levies, among other charges.
“The Bill gives effect to the constitutional requirement of Article 209(5) of the Constitution by defining the manner in which the national government, through the National Treasury, may exercise its policy oversight role and it establishes the process whereby the county governments may exercise their taxation authority,” Parliament said on X.
The Bill additionally governs county governments’ authority to impose taxes, levies, and duties by stipulating that any proposed county government tax, fee, levy, or charge must adhere to the Constitution and the stipulations outlined in this Bill.
It also ensures that proposals from county governments are processed in alignment with Article 6(2) of the Constitution.
The National Assembly has also passed the Public Audit Amendment Bill (National Assembly Bill No. 4) of 2024.
“The Public Audit (Amendment) Bill (National Assembly Bill No. 4 of 2024) seeks to amend the Public Audit Act, 2015, to align it with the Constitution following a declaration issued by the High Court (in the case of Transparency International (TI) v Attorney-General & Auditor-General (1″ interested party),” the National Assembly noted.