The Provisional Collection of Taxes and Duties (Repeal) Bill, 2025

The principal object of the Bill is to repeal the Provisional Collection of Taxes and Duties Act (Cap. 415). The repeal has been occasioned by the declaration of the High Court in Petition No.253 of 2018,that the Act was unconstitutional.

From the Bill’s Memorandum of Objects and Reasons (OCR extract).

Legislative progress

Introduced / Published: 6 May 2025

1. ✓ First Reading date not recorded
2. ✓ Second Reading date not recorded
3. ✓ Committee of the Whole House date not recorded
4. ● Third Reading date not recorded
5. ○ Presidential Assent

Current status: Third reading moved

Stage dates are back-filled from publication records and Hansard, and refined by editors. Some dates may be approximate or not yet recorded.

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Notes

Source: https://www.parliament.go.ke/sites/default/files/2025-05/The%20Provisional%20Collection%20of%20Taxes%20and%20Duties%20%28Repeal%29%20Bill%2C%202025_1.pdf

The Bill (PDF)

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Original document, hosted by Mzalendo. Source: parliament.go.ke.

Bill text

Machine-extracted text (Docling (OCR + layout), extracted 2 Jul 2026) from a scanned document — may contain recognition errors.

Recent mentions in Hansard

Matched by Bill name in the Hansard text; may include unrelated references.

• 18 Nov 2025Cynthia Muge (Nandi County, UDA)
• 18 Nov 2025Cynthia Muge (Nandi County, UDA)
• 18 Nov 2025Kimani Ichungwah (Kikuyu, UDA)
• 13 Nov 2025Deputy Speaker
• 13 Nov 2025Robert Mbui (Kathiani, WDM)
• 13 Nov 2025Julius Mawathe (Embakasi South, WDM)
• 13 Nov 2025Kangogo Bowen (Marakwet East, UDA)
• 13 Nov 2025Julius Rutto (Kesses, UDA)