County Government of Laikipia

Laikipia County Governor Ndiritu Muriithi on Friday, June 8, 2022, signed into law a bill that allows taxpayers in the county to appeal in case they feel the tax is too high or unjustified.

The new Act, The Laikipia County Revenue Administration Act 2021, is one of a kind to be passed by a county government and assented into law by the county head.

This is the first time we are bringing the totality of the taxation in one Act and thus helping the taxpayers find all the provisions of taxation in a single Act.said the Governor during the signing of the bill into law.

Clause 88 of the Act, Notice of Objection, provides that: where a person considers that he is not liable to taxation under a revenue law or disputes liability for the amount assessed against him or her, he or she may, within fourteen days of the date of service or mailing of the notice of assessment serve on the Board a notice of objection setting out the reasons of the objection and all the relevant facts.

Clauses 90 and 91 states that the Board shall, within 30 days of receipt of the notice of objection, reconsider the assessment or estimate, and vacate, confirm or vary it, and he or she shall thereupon notify the objector of his or her decision by registered mail or other means and channels that have been approved and prescribed by the Laws of Kenya with respect to service.

However, if the taxpayer is not satisfied with the Board's decision, he or she may, within thirty days from the date of mailing of the decision, appeal to the High Court.

The new Act will simplify the Annual Finance Bill because the provisions will not have to be repeated in each finance act.said Governor Muriithi.

It is part of our continued efforts to grow our Own Source Revenue in order to provide a high-quality service to the people of Laikipia, while allowing them to exercise their democratic rights.he added.

The Act also states that parking fees shall be payable every day except on Sundays, Public Holidays, and after 2.00 pm on Saturdays.

It also addresses matters of tax waivers, the order in markets, tax incentives , and relieves, among others.