Finance Act of Kenya
E894086
The Finance Act of Kenya is an annual law that outlines the government's tax measures, revenue-raising provisions, and related financial policies for a given fiscal year.
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
Kenyan statute
ⓘ
annual finance law ⓘ |
| appliesToJurisdiction | Republic of Kenya NERFINISHED ⓘ |
| assentedToBy | President of Kenya NERFINISHED ⓘ |
| authority |
Article 209 of the Constitution of Kenya 2010
ⓘ
Article 210 of the Constitution of Kenya 2010 ⓘ |
| bindingOn |
Kenya Revenue Authority
NERFINISHED
ⓘ
taxpayers in Kenya ⓘ |
| category |
public finance legislation
ⓘ
tax legislation ⓘ |
| consequenceOf | budget process of the Government of Kenya ⓘ |
| country | Kenya ⓘ |
| defines |
rates of customs duties as provided under Kenyan law
ⓘ
rates of excise duty ⓘ rates of income tax for the year ⓘ rates of value added tax (VAT) ⓘ |
| dependsOn | annual budget policy statement of Kenya ⓘ |
| enactedBy | National Assembly of Kenya NERFINISHED ⓘ |
| enforcementBy | Kenya Revenue Authority NERFINISHED ⓘ |
| frequency | annual ⓘ |
| governingBody | Parliament of Kenya NERFINISHED ⓘ |
| implements | budget revenue measures for a specific fiscal year ⓘ |
| language | English ⓘ |
| legalSystem | Kenyan law NERFINISHED ⓘ |
| mayAmend |
Excise Duty Act of Kenya
NERFINISHED
ⓘ
Income Tax Act of Kenya NERFINISHED ⓘ Miscellaneous Fees and Levies Act of Kenya NERFINISHED ⓘ Tax Procedures Act of Kenya NERFINISHED ⓘ Value Added Tax Act of Kenya NERFINISHED ⓘ |
| primaryPurpose |
to give effect to fiscal policy for a given financial year
ⓘ
to implement annual tax measures ⓘ to provide revenue-raising provisions for the government ⓘ |
| publishedIn | Kenya Gazette NERFINISHED ⓘ |
| regulates |
duties and levies in Kenya
ⓘ
fees and charges imposed by the national government ⓘ taxation in Kenya ⓘ |
| relatedTo |
Appropriation Act of Kenya
NERFINISHED
ⓘ
Kenya national budget NERFINISHED ⓘ Public Finance Management Act, 2012 NERFINISHED ⓘ |
| requires |
parliamentary approval
ⓘ
presidential assent ⓘ |
| scope | national government revenue measures ⓘ |
| subjectMatter |
administration of taxes and duties
ⓘ
amendments to existing tax laws ⓘ fiscal policy measures ⓘ revenue-raising provisions ⓘ tax measures ⓘ |
| temporalQualifier | enacted separately for each fiscal year ⓘ |
| timeOfEffect | specific financial year ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.