Kutoza ushuru

Kiswahili

(1)Hakuna kodi yoyote au ada ya leseni itakayotozwa, kuondolewa au kubadilishwa isipokuwa kulingana na sheria.

(2)Ikiwa sheria itaruhusu kuondolewa kwa ushuru au ada ya leseni—

(a)rekodi iliyowekwa wazi kwa umma kuhusu kuondolewa kwa kodi, pamoja na sababu za kuondolewa huko itadumishwa; na

(b)kila kuondolewa kwa kodi, na sababu zake, kutaripotiwa kwa Mkaguzi Mkuu.

(3)Hakuna sheria yoyote ambayo itamtenga au kumwondoa afisa wa Serikali katika ulipaji wa ushuru kwa sababu za—

(a)ofisi ambayo afisa huyo wa Serikali anahudumu; au

(b)hali ya kazi ya afisa huyo wa Serikali.

English

Imposition of tax

(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.