The Provisional Collection of Taxes and Duties (Repeal) Bill, 2025

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2025 National Assembly 13th Third reading moved
The principal object of the Bill is to repeal the Provisional Collection of Taxes and Duties Act (Cap. 415). The repeal has been occasioned by the declaration of the High Court in Petition No.253 of 2018,that the Act was unconstitutional.

From the Bill’s Memorandum of Objects and Reasons (OCR extract).

Legislative progress

Introduced / Published: 6 May 2025

  1. First Reading date not recorded
  2. Committee Stage date not recorded
  3. Second Reading date not recorded
  4. Third Reading date not recorded
  5. Presidential Assent

Current status: Third reading moved

Stage dates are back-filled from publication records and Hansard, and refined by editors. Some dates may be approximate or not yet recorded.

Sponsor

Anthony Kimani Ichung'wah

United Democratic Alliance · Kikuyu Constituency

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Notes

Source: https://www.parliament.go.ke/sites/default/files/2025-05/The%20Provisional%20Collection%20of%20Taxes%20and%20Duties%20%28Repeal%29%20Bill%2C%202025_1.pdf
[sponsor extracted from bill full text (OCR): memorandum signed "KIMANIICHUNG'WAH", Leader ofMajorityParty.]

Bill text

Read the Bill (OCR extract)
## SPECIALISSUE Kenya Gazette Supplement No. 62 (National Assembly Bills No.18) <!-- image --> ## REPUBLICOFKENYA ## KENYA GAZETTE SUPPLEMENT NATIONALASSEMBLYBILLS,2025 NAIROBI6thMay,2025 CONTENT Bill for Introduction into the National Assembly- The Provisional Collection of Taxes and Duties (Repeal) Bill,2025 .. <!-- image --> PAGE 333 <!-- image --> ## THE PROVISIONAL COLLECTION OF TAXES AND DUTIES(REPEAL)BILL,2025 ## A Bill for - AN ACT of Parliament to repeal the Provisional Collection of Taxes and Duties Act; and for connected purposes - ENACTED by the Parliament of Kenya as follows- - 1.This Act may be cited as the Provisional Short title Collection of Taxes and Duties (Repeal) Act,2025. - 2.The Provisional Collection of Taxes and Duties - Actisrepealed. Repeal. Cap.415. ## MEMORANDUM OF OBJECTSAND REASONS The principal object of the Bill is to repeal the Provisional Collection of Taxes and Duties Act (Cap. 415). The repeal has been occasioned by the declaration of the High Court in Petition No.253 of 2018,that the Act was unconstitutional. Dated the5thMay,2025. KIMANIICHUNG'WAH, Leader ofMajorityParty.

Machine-extracted text (Docling (OCR + layout), extracted 2 Jul 2026) from a scanned document — may contain recognition errors. Original PDF — parliament.go.ke.

Recent mentions in Hansard

Matched by Bill name in the Hansard text; may include unrelated references.

  • 18 Nov 2025Cynthia Muge (Nandi County, UDA)
  • 18 Nov 2025Cynthia Muge (Nandi County, UDA)
  • 18 Nov 2025Kimani Ichungwah (Kikuyu, UDA)
  • 13 Nov 2025Kimani Ichungwah (Kikuyu, UDA)
  • 13 Nov 2025Omboko Milemba (Emuhaya, ANC)
  • 13 Nov 2025Kimani Ichungwah (Kikuyu, UDA)
  • 13 Nov 2025Omboko Milemba (Emuhaya, ANC)
  • 13 Nov 2025Kimani Ichungwah (Kikuyu, UDA)

Source: parliament.go.ke (parliament.go.ke active listing). Last updated 2 Jul 2026.