• According to the document released on Friday, the nullified laws that relate to tax administration include the Statute Law (Miscellaneous Amendment Act), No. 4 of 2018.
• It also includes the Tax Laws (Amendments) Act, No. 9 of 2018.
The Kenya Revenue Authority has clarified that the recent nullified laws do not affect revenue as they are still in force as guided by the court.
On Thursday, the High Court has nullified 23 bills that were passed by the National Assembly without involving the Senate.
A three-judge bench ruled that the Speaker of the National Assembly must involve his Senate counterpart.
The taxman however now says the enforcement measures already taken by the authority in implementing the laws are valid.
Despite the nullification, the implementation of Court Orders has been suspended for nine months to allow the Speaker of the National Assembly and the Attorney General to comply with the provisions of Article 110 (3) of the constitution and regularize the affected laws.
According to the document released on Friday, the nullified laws that relate to tax administration include the Statute Law (Miscellaneous Amendment Act), No. 4 of 2018.
It also includes the Tax Laws (Amendments) Act, No. 9 of 2018.
In addition, the Statute Law (Miscellaneous Amendments) Act, No. 18 of 20184) The Finance Act, No. 10 of 20185) The Statute law (Miscellaneous Amendment) Act, 2019.
The Senate had moved to court challenging the decision by the National Assembly to pass bills without their input.
On the cost of nullifying the Acts, the judges said the National Assembly should have thought about that before they passed the bills without Senate.
The National Assembly had argued that nullifying the acts would be a huge loss on the state considering the costs involved.