Division of Revenue Act of Kenya
E894084
The Division of Revenue Act of Kenya is a key law that allocates nationally raised revenue between the national government and county governments, shaping the country’s system of intergovernmental fiscal relations.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Act of Parliament of Kenya
ⓘ
public finance law ⓘ |
| appliesTo |
county governments of Kenya
ⓘ
national government of Kenya NERFINISHED ⓘ |
| basedOn | Constitution of Kenya 2010 NERFINISHED ⓘ |
| bindingOn |
county government organs
ⓘ
national government organs ⓘ |
| category |
Kenyan devolution law
ⓘ
Kenyan public finance statute ⓘ |
| country | Kenya ⓘ |
| defines |
total equitable share for county governments
ⓘ
total equitable share for national government ⓘ |
| determines |
equitable share for county governments
ⓘ
equitable share for national government ⓘ |
| disputeResolution | subject to determination by the courts of Kenya ⓘ |
| enactedBy | Parliament of Kenya NERFINISHED ⓘ |
| excludes | county own-source revenue ⓘ |
| frequency | enacted every financial year ⓘ |
| governs | sharing of nationally raised revenue ⓘ |
| implements |
Article 202 of the Constitution of Kenya
NERFINISHED
ⓘ
Article 203 of the Constitution of Kenya NERFINISHED ⓘ Article 218 of the Constitution of Kenya NERFINISHED ⓘ |
| language | English ⓘ |
| legalEffect |
authorizes transfer of equitable share to counties
ⓘ
sets legal ceiling for national government share of revenue ⓘ |
| legalNature | annual framework law ⓘ |
| mustBeConsistentWith | principles of public finance in Article 201 of the Constitution of Kenya ⓘ |
| objective |
ensure predictability of intergovernmental transfers
ⓘ
operationalize constitutional principles of public finance ⓘ promote equitable development across Kenya ⓘ |
| publication | Kenya Gazette NERFINISHED ⓘ |
| regulates |
division of nationally raised revenue
ⓘ
intergovernmental fiscal relations ⓘ |
| relatedTo |
Commission on Revenue Allocation of Kenya
NERFINISHED
ⓘ
County Allocation of Revenue Act of Kenya NERFINISHED ⓘ Public Finance Management Act of Kenya NERFINISHED ⓘ |
| requires |
annual division of revenue
ⓘ
consultation between national and county governments ⓘ |
| requiresInputFrom | Commission on Revenue Allocation of Kenya NERFINISHED ⓘ |
| scope | nationally raised revenue only ⓘ |
| sponsoredBy | Cabinet Secretary for the National Treasury of Kenya NERFINISHED ⓘ |
| subjectMatter |
equitable share of revenue
ⓘ
intergovernmental transfers ⓘ revenue sharing between levels of government ⓘ vertical allocation of revenue ⓘ |
| usedFor |
preparation of county budgets
ⓘ
preparation of national budget ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.