Mutula speaks out on MPs’ tax
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Justice and Constitutional Affairs minister Mutula Kilonzo argues that Article 210 (2) allows discretion for a waiver of tax in the case of another legislation. He argues that “if” is the “significant word”.
Justice minister Mutula Kilonzo says that while “it is fair to argue that Article 210 of the Constitution binds everyone to pay tax,” the use of the word “may” in the Article about no law exempting any State Officer from paying tax, creates a discretion.
He argues that Article 210 (2) also allows discretion for a waiver of tax in the case of another legislation. He argues that “if” is the “significant word”.
He points out that it can be argued that the National Assembly Powers and Privileges Act could be the law contemplated by the provision.
“If that is what the Kenya Revenue Authority is using, then they must understand that the Article creates discretion on Parliament to exclude or authorise State Officers from paying taxes (on their allowances),” he said.
He raises the touchy question: Are ministers and MPs State Officers in the transition period? If indeed they are, would they be holding political party offices?
He bases this on Article 3(2) of Schedule Six which extends the provisions of the old constitution stating that the National Accord.
“The current government which includes MPs is formed under the Accord. To what extent does KRA letter reflect the efficacy of the National Reconciliation Act?
