Kenya's Court of Appeal in Nairobi issued its judgment on 31 July 2024 finding that the entire Finance Act 2023 is unconstitutional. The judgment was based on two main considerations:
- Lack of Reasons for Public Participation: The National Assembly did not provide reasons for either adopting or rejecting the proposals received from the public during the Finance Bill, 2023 public participation process; and
- Missing Revenue Estimates: Since estimates of revenue were not included in the Appropri…