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High Court Declares Minimum Tax Unconstitutional

The high court has declared the minimum tax provisions unconstitutional and the minimum tax guidelines void. The judge has issued an order restraining Kenya revenue authority from implementing or enforcing the provisions of section twelve of the income tax act.

The government was going to charge businesses tax regardless of whether they made a profit or not in the proposed minimum tax.

High court judge further said that minimum tax is not the only potential to subject the people to double taxation but also unfairly targeting people whose businesses,for whatever reason,are in loss making position.The minimum tax was imposed by the government through the finance act 2020.

Justice Odunga has been a victim of the state due to his sound judgments.The independence of Kenya's judiciary should be supported as this is the only arm of government that rescues members of the public from rogue state departments.

In 2013-2017, justice Odunga made several rullings against orders and laws that were pushed by the government.He was castigated and related orange democratic movement party leader Raila Odinga and leader of minority in the senate James Honourable Aden Duale who was then leader of majority in the national assembly called for his removal through the judicial service commission.

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Kenya Odunga Justice Odunga


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