- Kenya Supreme Court declares Finance Act 2023 constitutional
- Decision set aside Court of Appeal ruling
- Sufficient public participation conducted by National Assembly
- Act amended tax and non-tax legislation
- Challenges to sufficiency of public participation and introduction of new provisions
- Parliament not required to provide detailed reasons for accepting or rejecting views
- Legislative process not administrative in nature
- Considerations for declaring a statute unconstitutional discussed by Court
Source: globaltaxnews.ey.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.
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