Power to impose taxes and charges

English

(1)Only the national government may impose—

(a)income tax;

(b)value-added tax;

(c)customs duties and other duties on import and export goods; and

(d)excise tax.

(2)An Act of Parliament may authorise the national government to impose any other tax or duty, except a tax specified in clause (3) (a) or (b).

(3)A county may impose—

(a)property rates;

(b)entertainment taxes; and

(c)any other tax that it is authorised to impose by an Act of Parliament.

(4)The national and county governments may impose charges for the services they provide.

(5)The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.

Kiswahili

Mamlaka ya kutoza ushuru na malipo mengine

(1)Serikali ya kitaifa tu ndio inayoweza kutoza—

(a)kodi ya mapato;

(b)kodi katika uuzaji wa bidhaa na huduma;

(c)ushuru wa forodha na kodi zingine zinazotozwa katika bidhaa zinazoingizwa nchini na kuuzwa nje ya nchi; na

(d)ushuru wa bidhaa zilizotengenezwa.

(2)Sheria ya Bunge inaweza kuipa mamlaka serikali ya kitaifa kutoza ushuru au kodi nyingine yoyote, isipokuwa kodi iliyotajwa katika ibara ya (3) (a) au (b).

(3)Kaunti inaweza kutoza—

(a)kodi katika umiliki wa ardhi;

(b)makodi ya burudani; na

(c)kodi nyingine yoyote ambayo imeruhusiwa na Sheria ya Bunge kutoza.

(4)Serikali ya kitaifa na serikali za kaunti zinaweza kutoza malipo kwa huduma zinazotolewa.

(5)Mamlaka ya utozaji ushuru na mengine ya kuzalisha mapato ya kaunti hayatatekelezwa kwa njia ambayo inaathirisha sera za kiuchumi za kitaifa, shughuli za kiuchumi katika mipaka ya kaunti au usafirishaji wa bidhaa, huduma, rasilimali au wafanyakazi kote nchini.