SPECIAL ISSUE Kenya Gazette Supplement No. 62 (National Assembly Bills No. 18) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT NATIONAL ASSEMBLY BILLS, 2025 NAIROBI, 6th May, 2025 CONTENT Bill for Introduction into the National Assembly— The Provisional Collection of Taxes and Duties (Repeal) Bill, 2025 .... NATIONAL ASSEMBLY RECEIVED 07 MAY 2025 DIRECTOR LEGAL SERVICES P.O. Bo 41842-00100, NAIROBI PAGE 333 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI
333 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 Collection of Taxes and Duties (Repeal) Act, 2025. Short title 2. The Provisional Collection of Taxes and Duties : Act is repealed. Repeal. Cap. 415.
The Provisional Collection of Taxes and Duties (Repeal) Bill, 2025 MEMORANDUM OF OBJECTS AND 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 the 5th May, 2025. KIMANI ICHUNG' WAH, Leader of Majority Party.