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Kenya VI: Tax Administration
Draft version, not yet officially authorized for quoting. James Kanali Kwatemba SJ, MA Kenya VI: Tax administration With conributions by Dr. Jörg Alt SJ, MA, BD Joerg [Wählen Sie das Datum aus] 1 Draft version, not yet officially authorized for quoting. Inhalt List of graphics ........................................................................................................................... 5 List of tables ............................................................................................................................... 5 1 Introduction Tax administration in Kenya ......................................................................... 5 1.1 Theory and standards of tax administration ................................................................ 5 1.2 History and priorities of KRA ..................................................................................... 6 1.3 Structure of KRA ......................................................................................................... 8 2 KRA Workforce and performance ..................................................................................... 9 2.1 Staff shortage ............................................................................................................... 9 2.2 Staff remuneration ..................................................................................................... 10 2.3 Staff training .............................................................................................................. 11 2.4 Staff satisfaction -
Kenya's Supreme Court
Kenya’s Supreme Court: Old Wine in New Bottles? By Special Correspondent As the six Supreme Court judges were adjudicating Kenya’s first presidential election petition in March 2013, Justice Kalpana Hasmukhrai Rawal was waiting for a new president to take office and the newly elected National Assembly to convene so that her nomination as Deputy Chief Justice could move forward. The Judicial Service Commission (JSC) had settled on her appointment after interviewing a shortlist of applicants in February 2013. The Judges and Magistrates Vetting Board had earlier found her to be suitable to continue serving as a Court of Appeal judge. Justice Rawal eventually joined the Supreme Court on 3 June 2013. Two years later, Justice Rawal became the second Deputy Chief Justice (after Nancy Baraza, who resigned after she was heavily criticised for abusing her authority by threatening a security guard after the guard demanded to search her at a mall) to be embroiled in controversy. In 2015, Rawal challenged a notice that she retire at the age of 70. Around the same time, the then Chief Justice, Dr Willy Mutunga, would announce that he wanted to retire early so that the next Chief Justice would be appointed well ahead of the next election. In May 2014, Justice Philip Kiptoo Tunoi and High Court judge David Onyancha challenged the JSC’s decision to retire them at the age of 70. They argued that they were entitled to serve until they reached the age of 74 because they had been first appointed judges as under the old constitution. What seemed like a simple question about the retirement age of judges led to an unprecedented breakdown in the collegiate working atmosphere among the Supreme Court judges that had been maintained during the proceedings of the presidential election petition. -
Petition (Application) 47 of 2019
Petition (Application) 47 of 2019 Case Number Petition (Application) 47 of 2019 Parties GEO Chem Middle East v Kenya Bureau of Standards Case Class Civil Isaac Lenaola, Mohammed Khadhar Ibrahim, Philomena Mbete Mwilu, Smokin Judges C Wanjala, Susanna Njoki Ndungu Advocates Mr. Eric Mose for the Plaintiff Mr. Kisinga for the 1st Defendant Case Action Ruling Case Outcome Notice of Motion allowed Date Delivered 23 Sep 2020 Court County Nairobi Case Court Supreme Court of Kenya Court Division Civil REPUBLIC OF KENYA IN THE SUPREME COURT OF KENYA (Coram: Mwilu DCJ & VP, Ibrahim, Wanjala, Njoki & Lenaola, SCJJ) PETITION (APPLICATION) NO. 47 OF 2019 BETWEEN GEO CHEM MIDDLE EAST..................APPELLANT/APPLICANT AND KENYA BUREAU OF STANDARDS...........................RESPONDENT ____________________________________________________________ (Being an application to file a Supplementary Record of Appeal) ____________________________________________________________ RULING OF THE COURT 1. UPON perusing the Notice of Motion by the Appellant/Applicant dated 11th September 2020 and filed on 14th September 2020, which application is brought under Rule 40(4) of the Supreme Court Rules, 2010; and 2. UPON perusing the supporting affidavit of Counsel for the Appellant/ Applicant, Fredrick Ngatia, sworn to on 11th August 2020; and 3. UPON considering the written submissions by the Appellant/Applicant dated 14th September 2020 and filed on the same day wherein the Appellant/Applicant contends that the delay in filing the Supplementary Record of Appeal was occasioned by inability to obtain the Judges’ notes as they were not available at the time of filing the Appeal and that three letters; (i) one dated 23rd March 2012 from the Respondent to the Commissioner General, Kenya Revenue Authority; (ii) another dated 25th June 2013 from the Appellant’s lawyers, M/s Mahmoud & Gitau Advocates, to the Respondent and; (iii) another dated 15th July 2013 from the Respondent to the Appellant’s lawyer, M/s Mahmoud & Gitau Advocates, were all inadvertently omitted from the Record of Appeal and; 4. -
Chapter 20 Constitutional Commissions And
CHAPTER 20 CONSTITUTIONAL COMMISSIONS AND INDEPENDENT OFFICES IN KENYA AND AFRICA: EXPERIENCES, CHALLENGES AND OPPORTUNITIES1 This Chapter may be cited as: Ben Sihanya (due 2021) “Constitutional Commissions and Independent Offices in Kenya: Experiences, Challenges and Opportunities,” Chapter 20 in Ben Sihanya (due 2021) Constitutional Democracy, Regulatory, and Administrative Law in Kenya and Africa Vol. 1: Presidency, Premier, Legislature, Judiciary, Commissions, Devolution, Bureaucracy and Administrative Justice in Kenya, Sihanya Mentoring Prof Ben Sihanya Advocates, Nairobi & Siaya 20.1 Problem Statement on Kenyan Constitutional Commissions and Independent Offices Why have the Constitutional Commissions and independent offices CCIOs not delivered on the constitutional promise of popular sovereignty, liberty, service delivery and constitutional democracy? Why does tribal colonialism, tyranny and hegemony persist in elections, appointments, contracts, tenders, service delivery and manipulation and intimidation especially in public service in spite of the constitutional commissions and independent offices? In the ensuing sections of this Chapter, an Afro-Kenyanist conceptualisation and problematisation is used in analysing constitutional commissions and independent offices. I have also discussed some of the debates regarding CCIOs in the context of Building Bridges Initiative (BBI) 2019 and 2020 reports, and the Constitution of Kenya (Amendment) Bill 2020. Sovereignty has at least three components under the Constitution of Kenya 2010 and in constitutional theory and practice. First, sovereignty is the constitutive power including constitution making and constitutional amendment. Second, sovereignty is the power to elect, impeach or recall governors or rulers. Third, sovereignty is the power to monitor and evaluate the government, governors or rulers, governance and to hold them accountable. This chapter assesses the meaning, mandate, operation and significance of constitutional commissions and independent offices. -
National Assembly
October 27, 2016 PARLIAMENTARY DEBATES 1 NATIONAL ASSEMBLY OFFICIAL REPORT Thursday, 27th October, 2016 The House met at 2.30 p.m. [The Speaker (Hon. Muturi) in the Chair] PRAYERS COMMUNICATION FROM THE CHAIR MEDIATION COMMITTEE ON ASSISTED REPRODUCTIVE TECHNOLOGY BILL Hon. Speaker: Hon. Members, you may recall that yesterday, Wednesday, 26th October 2016, I conveyed a Message from the Senate regarding its decision on the Assisted Reproductive Technology Bill, National Assembly Bill No.36 of 2014. In the Message, it is noted that the Bill was lost at the Second Reading on 19th October 2016 in the Senate. The effect of this is that the Bill now stands committed to a Mediation Committee in accordance to the provisions of Article 112 of the Constitution. Indeed, the Senate has already nominated five Senators to the aforesaid Mediation Committee. Hon. Members, arising from the above and in consultation with the leadership of the Majority Party and Minority Party in the House, I have appointed the following Members to represent the National Assembly in the Mediation Committee: Hon. Millie Odhiambo Mabona, MP. Hon. John Sakwa, MP. Hon. (Dr.) James Nyikal, MP. Hon. (Ms) Cecilia Ngetich, MP. Hon. (Ms) Florence Kajuju, MP. Hon. Members, the Mediation Committee is advised to expeditiously commence the process of developing an agreed version of the Bill in line with the provisions of Article 113 of the Constitution. Hon. Members, knowing that the House may be proceeding for some short recess, the Committee is encouraged to remember that it has a maximum of 30 days within which to complete its function. -
Experimental Evidence on the Economics of Rural Electrification*
Experimental Evidence on the Economics of Rural Electrification* Kenneth Lee, University of Chicago Edward Miguel, University of California, Berkeley and NBER Catherine Wolfram, University of California, Berkeley and NBER April 2019 ABSTRACT We present results from an experiment that randomized the expansion of electric grid infrastructure in rural Kenya. Electricity distribution is a canonical example of a natural monopoly. Our experimental variation in the number of connections, combined with administrative cost data, reveals considerable scale economies, as hypothesized. Randomized price offers indicate that demand for connections falls sharply with price, and is far lower than anticipated by policymakers. Among newly connected households, average electricity consumption is very low, implying low consumer surplus. Moreover, we do not find meaningful medium-run impacts on economic and non-economic outcomes. We discuss implications for current efforts to increase rural electrification in Kenya, and highlight how credit constraints, bureaucratic red tape, low reliability, leakage, and other factors may affect interpretation of the results. Acknowledgements: This research was supported by the Berkeley Energy and Climate Institute, the Blum Center for Developing Economies, the Center for Effective Global Action, the Development Impact Lab (USAID Cooperative Agreements AID-OAA-A-13-00002 and AIDOAA-A-12-00011, part of the USAID Higher Education Solutions Network), the International Growth Centre, the U.C. Center for Energy and Environmental Economics, the Weiss Family Program Fund for Research in Development Economics, the World Bank DIME i2i Fund, and an anonymous donor. We thank Francis Meyo, Susanna Berkouwer, Victor Bwire, Elisa Cascardi, Corinne Cooper, Stephen Harrell, Eric Hsu, Radhika Kannan, Anna Kasimatis, Tomas Monárrez, Emma Smith, Felipe Vial, and Catherine Wright for excellent research assistance, as well as colleagues at Innovations for Poverty Action Kenya and Remit Kenya. -
Itax Support Center Working Hours
ISO 9001:2015 CERTIFIED Public Notice Extension of Working Hours Kenya Revenue Authority wishes to notify all taxpayers that all iTAX Support Centres countrywide have extended their working hours during this filing season from 7:00am - 9:00pm, Monday to Friday and Saturday from 8:00pm - 1:00pm. The Contact Centre will also be accessible from 6:00am - 12:00am, Monday to Friday and 9:00am - 4:00pm, Saturday to Sunday. The services are also available at all Huduma Centres from 7:30am - 6:00pm, Monday to Friday and Saturday from 8:00pm - 1:00pm. WORKING REGION TOWN BUILDING ROAD CONTACTS HOURS 0202398534/8897/8470/8 Nairobi Railways Sports Haile Selassie Road adjacent to Uhuru 526/8472/0771628105 7:00am - 9:00pm Club Park, processional way dtdonlinesupport@kra. iTax Support Centre within Nairobi go.ke Nairobi Mombasa Road between Standard Sameer Park - Ground Floor Media Group and General Motors on 7:00am - 9:00pm 391099/0202429081 Mombasa Rd 2312927/30-EXT: 2006 & iTax Support Centre - Mombasa Forodha House Nyerere Road 7:00am - 9:00pm 2118 /2631128/ 2397060/ Southern 077135644/ Malindi Complex - Ground Adjacent to Nakumatt Supermarket, iTax Support Centre - Malindi 7:00am - 9:00pm 042-2130955 Floor Lamu Next Murata Farmers Sacco, Opposite iTax Support Centre - Thika Thika House 7:00am - 9:00pm 067-21705/30812/21834 Hindu Temple Central Kanisa Road ,next to Ibis Hotel, on 061-2030726 iTax Support Centre - Nyeri Premier Plaza Ground Floor 7:00am - 9:00pm Kanisa Rd EXT: 124,106,136,121 Kiptagich House (Same Uganda Road adjacent to Nakumatt -
Monitor Electoral
BALANCE DE LAS ELECCIONES PRESIDENCIALES EN KENIA TRAS EL FALLO DEL TRIBUNAL SUPREMO 11 DE OCTUBRE DE 2017 MONITOR ELECTORAL Imagen: Los Angeles Times ANÁLISIS E INVESTIGACIÓN El pasado 8 de agosto tuvieron lugar las elecciones en Kenia para elegir al próximo Presidente, donde los principales candidatos fueron el actual Presidente, Uhuru Kenyatta, de la tribu kikuyu y el líder opositor, Raila Odinga de los lúo. A pesar de que ambos candidatos hicieron un llamado a celebrar la jornada con normalidad, de manera pacífica y respetando las reglas acordadas, conforme se fueron publicando los resultados que daban como ganador al Presidente Kenyatta, Raila Odinga realizaba comentarios sobre un supuesto fraude electoral. Tras estos señalamientos, su coalición opositora, la Súper Alianza Nacional (NASA), solicitó a la Comisión Electoral (IEBC) de Kenia que declarara a Odinga como “Presidente legítimo”, porque, según sus datos, aventajaba con alrededor de 700,000 votos al actual Jefe de Estado, Uhuru Kenyatta. En este sentido, el Tribunal Supremo de Kenia anuló el pasado 1º de septiembre los resultados de las elecciones celebradas y ordenó celebrar nuevos comicios en los próximos 60 días (a más tardar el 26 de octubre), invalidando así la victoria del actual Presidente. 1 MONITOR ELECTORAL Introducción: perfil político-electoral de Kenia Kenia es una república con un sistema presidencial que se divide en Poder Ejecutivo, Legislativo y Judicial. El Poder Ejecutivo es representado por el Presidente, quien es el Jefe de Estado y de Gobierno, así como el Comandante de las Fuerzas Armadas. El Presidente es electo para un período de 5 años con la posibilidad de reelección para un segundo mandato. -
Civil Application 20 of 2020
Civil Application 20 of 2020 Case Number Civil Application 20 of 2020 Parties Ecobank Kenya Limited v Meya Agri Traders Limited Case Class Civil Isaac Lenaola, Mohammed Khadhar Ibrahim, Philomena Mbete Mwilu, Smokin Judges C Wanjala, Susanna Njoki Ndungu Munyithya, Mutugi, Umara & Muzna Advocates for the Applicants Robson Advocates Harris Advocates for the respondent Case Action Ruling Case Outcome Application dismissed. Date Delivered 24 Mar 2021 Court County Nairobi Case Court Supreme Court of Kenya Court Division Civil REPUBLIC OF KENYA IN THE SUPREME COURT OF KENYA (Coram: Mwilu; Ag. C J & P, Ibrahim, Wanjala, Njoki & Lenaola, SCJJ) CIVIL APPLICATION NO. 20 OF 2020 - BETWEEN- ECOBANK KENYA LIMITED.................................................................................APPLICANT -AND- MEYA AGRI TRADERS LIMITED....................................................................RESPONDENT (An application for extension of time to lodge a Notice of Appeal against the Judgment of the Court of Appeal at Nairobi (Kiage, Sichale & Okwengu, JJ.A) delivered on 5th June 2020 in Civil Appeal No. 108 of 2016) RULING OF THE COURT [1] Before the Court is a Notice of Motion Application dated 30th July 2020 and filed on 11th August 2020, brought pursuant to Rule 15(2) of the Supreme Court Rules, 2020, and is premised on several grounds in the body of the application and the Supporting Affidavit of Caroline Mbenge, the Head of Legal and Company Secretary of the Applicant sworn on 30th July 2020. [2] The Application raises one issue for determination -
Download Here
www.gradeup.co 1 www.gradeup.co Part-1 1.Which of the following statements is/are correct? i. Recently, Indian economist Amartya Kumar Sen has been conferred with Spain's Princess of Asturias Award 2021 in the social sciences category. ii. Amartya Sen won the Nobel Prize in Economics in 1998 A. i only B. ii only C. Both i and ii D. Neither i nor ii 2.When is World No Tobacco Day observed? A. May 13 B. May 3 C. May 31 D. May 24 3.Indian Broadcasting Foundation (IBF), the apex industry body of broadcasters, was renamed as……………. A. Indian Broadcasting and Digital Foundation B. Indian Board of Digital Foundation C. Indian Broadcasting and Digital Media D. Indian Broadcasting and Digital Council 4.Which state has appointed ‘Guardian Ministers’ to review implementation of central and state government policy? A. Kerala B. Uttar Pradesh C. Rajasthan D. Assam 5.When is International Day of UN Peacekeepers observed? A. May 19 B. May 29 C. May 30 2 www.gradeup.co D. May 23 6.The Ministry of Education recently launched YUVA- Prime Minister’s Scheme For Mentoring Young Authors. Identify the points that are correctly related to the YUVA scheme. i. Full form of YUVA is Young, Upcoming and Versatile Authors. ii. It is an Author Mentorship programme to train young and budding authors (below 40 years of age). iii. The National Book Trust, India under the Ministry of Education, is the Implementing Agency of the scheme. A. ii and iii only B. i and iii only C. -
Kenya V: Laws Governing Taxes and Tax-Like Contributions
Draft version, not yet officially authorized for quoting. James Kanali Kwatemba SJ, MA Kenya V: Laws governing taxes and tax-like contributions With contributions by Dr. Jörg Alt SJ, MA, BD Joerg [Wählen Sie das Datum aus] 1 Draft version, not yet officially authorized for quoting. Inhalt List of Graphics .......................................................................................................................... 4 List of Tables .............................................................................................................................. 4 1 Introduction ........................................................................................................................ 5 1.1 Tax environment .......................................................................................................... 5 1.2 Tax policy and system ................................................................................................. 5 1.3 Long term development strategy and tax policy formulation process ......................... 6 1.4 Stakeholder participation, lobbyism ............................................................................ 8 2 Main tax categories ............................................................................................................ 8 2.1 Definitions ................................................................................................................... 8 2.2 National and County Legislation ................................................................................ -
Criminal Procedure Bench Book
CRIMINAL PROCEDURE BENCH BOOK February 2018 Table of Contents ACKNOWLEDGMENTS ............................................................................. xi FOREWORD ................................................................................................ xiii LIST OF ABBREVIATIONS ...................................................................... xv USER GUIDE ............................................................................................... xvi CHAPTER ONE: PRINCIPLES UNDERPINNING THE CRIMINAL JUSTICE SYSTEM .......... 1 I. Introduction .............................................................................................. 2 II. The Constitutional Framework for State Organs ...................................... 3 III. Equality and Dignity ................................................................................. 3 IV. Vulnerable and Disadvantaged Groups .................................................... 4 V. Freedom from Torture, Cruel, Inhuman, and Degrading Treatment ........ 5 VI. Privacy ...................................................................................................... 5 VII. The Constitution and the Judicial Process Generally ............................... 6 Independence of the Judiciary: The Institution and the Court .................. 6 Expeditious Trial ...................................................................................... 6 Undue Regard for Technicalities .............................................................. 6 Transparency and Accountability