Finance Act, 2023 Ruled Unconstitutional by Court of Appeal Due to Legislative Procedure Violations

• Court of Appeal declared Finance Act, 2023 unconstitutional
• National Assembly did not provide reasons for adopting or rejecting public proposals
• Revenue estimates were omitted in both the Appropriation Bill, 2023 and the Appropriation Act, 2023
• Set procedures in the Public Finance Management Act, 2012 and the Constitution were disregarded
• Case is National Assembly & Another v Okiya Omtatah Okoiti & 55 Others
• Government sought stay of execution from Supreme Court, granted on August 20, 2024.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---