Kenya: Finance Act, 2023 declared unconstitutional, appeal pending (Court of Appeal decision)
Unconstitutional due to nonadherence to prescribed legislative procedures
The Court of Appeal on July 31, 2024, held that the entire Finance Act, 2023 was unconstitutional due to nonadherence to prescribed legislative procedures.
In particular, the court found that the National Assembly:
- Did not provide reasons for either adopting or rejecting public proposals received during the public participation process for the Finance Bill, 2023
- Omitted revenue estimates in both the Appropriation Bill, 2023, and the Appropriation Act, 2023
- Disregarded set procedures in the Public Finance Management Act, 2012 and the Constitution
The case is: National Assembly & Another v Okiya Omtatah Okoiti & 55 Others
The government sought a stay of execution of the decision from the Supreme Court pending determination of the government’s substantive appeal, which the Supreme Court granted on August 20, 2024.
Read an August 2024 report prepared by the KPMG member firm in Kenya