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High Court Declares Minimum Tax Unconstitutional

The high court judge Justice George Odunga has ruled that section 12D of the income tax act is unconstitutional.

The rule has consequently barred Kenya Revenue Authority from further implementing it. The minimum tax is a base income tax introduced by the government through the Finance act 2020 payable by all persons whether they make profit or not.

Justice Odunga in his Ruling in Machakos High court stated that 'Minimum tax provisions are unconstitutional and the guidelines should be considered void.'

He went further to direct that KRA have been restrained from further implementation or enforcement of section 12D of the income tax ACT.

"I therefore issue an order restraining Kenya Revenue Authority from further implementing or enforcing the provisions of section 12D of the income tax ACT." Said Justice Odunga in his Ruling.

This follows a petition filed by registered officials of the Isinya sub county bar owners association.

Content created and supplied by: RonnyMasiga_1 (via Opera News )

Isinya Justice Odunga KRA Kenya Revenue Authority Machakos

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