Imposition of tax
No tax or licensing fee may be imposed, waived or changed except as legislation provides. Any waiver must be recorded with reasons and reported to the Auditor-General. No law may exempt a State officer from tax because of their office or work.
The official text
(1) No tax or licensing fee may be imposed, waived or varied except as provided by legislation.
(2) If legislation permits the waiver of any tax or licensing fee—
(a) a public record of each waiver shall be maintained together with the reason for the waiver; and
(b) each waiver, and the reason for it, shall be reported to the Auditor-General.
(3) No law may exclude or authorise the exclusion of a State officer from payment of tax by reason of—
(a) the office held by that State officer; or
(b) the nature of the work of the State officer.
Summaries and answers are a plain-English guide written by Iam254, not legal advice. The official text is what counts. Official text: Constitution of Kenya, 2010, Kenya Law (National Council for Law Reporting), legislation as at 3 September 2010. It has not been amended since.