The Law Society of Kenya (LSK) has sued the AG, Speaker of the National Assembly and the Kenya Revenue Authority (KRA) over the introduction of the 15% excise duty on telephone and internet data services in the Finance Act 2018. They are also against 5 more taxes that were introduced by the new law.
According to LSK, sections 13, 32 (b) (ii), 32 (b) (iv), 50, 85 & 86 of the Finance Act 2018 were added when the Finance Bill was sent back to Parliament by the President. The Presidents had sent them back in a memorandum as recommendations and were then added to the bill which was passed on 20th September 2018 and assented to by the President on 21st September 2018.
LSK argues that the President acted in violation of Article 1, 10, 11(b) and 201 of the constitution by making reservations and recommendations on issues that were not in the Bill initially forwarded to him for assent. They also added that the National Assembly acted in violation of Articles 1, 10, 115 and 118 by voting on and passing the sections in contention which were introduced by the President without subjecting them to Public Participation.
LSK wants conservatory orders suspending the implementation of the 6 sections pending the determination of the case. They want the 6 sections declared unconstitutional.