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Provisional Collection of Taxes and Duties Act

Cap. 415

Repealed
This Act was repealed on 2025-12-11 by Provisional Collections Taxes and Duties (Repeal) Act, 2025.
This is the version of this Act as it was when it was repealed.
Provisional Collection of Taxes and Duties Act
Citation
Cap. 415
Date
31 December 2022
Language
English
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LAWS OF KENYA

PROVISIONAL COLLECTION OF TAXES AND DUTIES ACT

CAP. 415

  • Published in Kenya Gazette Vol. LXI—No. 13 on 17 March 1959
  • Assented to on 3 November 1959
  • Commenced on 17 November 1959
  1. [Amended by Kenya (Miscellaneous Provisions) Regulations, 1963 (Legal Notice 341 of 1963) on 1 June 1963]
  2. [Amended by Kenya (Amendment of Laws) (Written Laws) Order, 1963 (Legal Notice 2 of 1964) on 12 December 1963]
  3. [Amended by Kenya (Amendment of Laws) (Miscellaneous Amendments) (No.7) Order, 1964 (Legal Notice 374 of 1964) on 12 December 1963]
  4. [Amended by Statute Law (Miscellaneous Amendments) Act, 1976 (Act No. 6 of 1976) on 4 June 1976]
  5. [Amended by Finance Act, 1978 (Act No. 8 of 1978) on 16 June 1978]
  6. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
  7. [Repealed by Provisional Collections Taxes and Duties (Repeal) Act, 2025 (Act No. 27 of 2025) on 11 December 2025]
An Act of Parliament to give statutory effect for limited periods to orders of the Cabinet Secretary imposing any new tax or duty or rate of tax or duty, or creating any new allowance, or altering or removing any existing tax or duty, or any such rate or allowance

1. Short title

This Act may be cited as the Provisional Collection of Taxes and Duties Act.

2. Provisional collection orders

If a Bill is published in the Gazette whereby, if such Bill were passed into law, any tax or duty, or any rate, allowance or administrative or general provision in respect thereof, would be imposed, created, altered or removed, the Cabinet Secretary may, subject to this Act and notwithstanding the provisions of any other written law relating to taxes and duties, make an order that all or any specified provisions of the Bill relating to taxes or duties shall have effect as if the Bill were passed into law.[L.N. 341/1963, s. 4, Act No. 8 of 1978, s. 5.]

3. Duration of orders

Every order made under this Act shall come into force on a day to be named therein, and, without prejudice to the power to cancel it at any time, shall cease to have effect—
(a)if the Bill in respect of which the order is made is not introduced into the National Assembly within four months of the making of the order; or
(b)on the rejection by the National Assembly of the Bill in respect of which the order was made, or on the withdrawal of the Bill, or on the consideration of the Bill by the National Assembly being adjourned sine die; or
(c)on the expiration of six months after the date on which the order is expressed to come into force; or
(d)on such Bill, with or without modification, becoming law:Provided that the Cabinet Secretary may by order, with the approval of the National Assembly signified by resolution, declare that the period referred to in paragraph (c) shall be extended for such period as may be specified in the order.
[L.N. 341/1963, s. 4, L.N. 374/1964, Act No. 6 of 1976, Sch.]

4. Refund of excess tax or duty

Without prejudice to any provision of any law for the time being in force relating to the collection of any tax or duty, being a provision enabling a refund to be made of any tax or duty paid in compliance with such law and any order made under this Act in excess of the tax or duty payable immediately after such order has ceased to have effect, any such excess may, if it has not been so refunded, or to the extent to which it had not been so refunded, be refunded by either of the following methods—
(a)in the manner set out in the Public Audit Act (Cap. 412B); or
(b)by being charged on and paid out of the consolidated fund.

5. Power to amend orders and make subsidiary legislation

Where any provisions of a Bill are for the time being in effect by virtue of an order made under section 2, the Cabinet Secretary may, by further order—
(a)amend such provisions;
(b)make any subsidiary legislation that could have been made had such provisions been passed into law,
and any such further order shall be subject to the provisions of section 3:Provided that in the event of the first-mentioned order ceasing to have effect pursuant to paragraph (d) of section 3, any subsidiary legislation made under paragraph (b) of this section shall continue in force as if made under the Bill as enacted.[Act No. 8 of 1978, s. 5.]
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History of this document

11 December 2025
31 December 2022 this version
16 June 1978
Amended by Finance Act, 1978
04 June 1976
12 December 1963
01 June 1963
17 November 1959
Commenced
03 November 1959
Assented to
17 March 1959
Published in Kenya Gazette 13