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    KNCCI Vihiga: enabling county revenue raising legislation
    KNCCI Vihiga: enabling county revenue raising legislation
    KNCCI Vihiga: enabling county revenue raising legislation
    Ebook42 pages26 minutes

    KNCCI Vihiga: enabling county revenue raising legislation

    By JOHN KABAA KAMAU

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    About this ebook

    The Kenya National Chamber of Commerce and Industry (KNCCI) is a membership-based trade support institution working to protect the commercial and industrial interests of the Kenyan business community. KNCCI advocates the creation of a favourable commercial, trade and investment environment that supports enterprise expansion. The membership of KNCCI constitutes micro and small enterprises (MSEs), medium and large enterprises.

     

    KNCCI Vihiga County Chamber (KNCCI Vihiga) is a Chapter of KNCCI and a business platform in Vihiga, whose mission is to represent, support and protect the interests of the business community in Vihiga. It does so by lobbying for a favourable environment for businesses in the county and works to promote Vihiga as a preferred national and international business and investment hub.

     

    Impact assessment/evaluation is done after a policy change to determine its impact or lack thereof. This report determines whether there was any impact after the policy change in Vihiga County, Kenya. The report shows how the Business Advocacy Fund made a point of attempting to assess the impact made by the KNCCI. This was the first of many successes to persuade County legislatures to put in place the appropriate legislation to raise revenue. The report covers the effort by the Vihiga branch of KNCCI to persuade the county to abide by national legislation when raising revenue.

    LanguageEnglish
    PublisherJOHN KABAA KAMAU
    Release dateMar 1, 2022
    ISBN9798201314910
    KNCCI Vihiga: enabling county revenue raising legislation
    Author

    JOHN KABAA KAMAU

    Mr John Kabaa is a thinker, innovator, strategy and risk management professional with over 12 years of experience in various industries. John has worked in quality and risk analytics at several major corporations in the US and Kenya. In his consulting role, he has worked on projects that required critical problem-solving skills to bridge the gaps in organizations. He holds a Bachelor of Science in mathematics and physics from the University of Nairobi and Kalamazoo College, and a Master of Science in physics from Central Michigan University. John is the co-founder of BellTower, a multidisciplinary consultative design group that tailors its solutions to match needs and aspirations while ensuring value addition and impact in each process. John is married and enjoys travelling, socializing, swimming, playing basketball and chess.

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      Book preview

      KNCCI Vihiga - JOHN KABAA KAMAU

      1.  Background

      The Kenya National Chamber of Commerce and Industry (KNCCI) is a membership-based trade support institution working to protect commercial and industrial interests of the Kenyan business community. KNCCI advocates the creation of a favourable commercial, trade and investment environment that supports enterprise expansion. The membership of KNCCI constitutes micro and small enterprises (MSEs), medium and large enterprises.

      KNCCI Vihiga County Chamber (Vihiga Chamber) is a Chapter of KNCCI and a business platform in Vihiga, whose mission is to represent, support and protect the interests of the business community in Vihiga. It does so by lobbying for a favourable environment for businesses in the county and works to promote Vihiga as a preferred national and international business and investment hub.

      2.  The Issue

      2.1  The Constitution

      Article 210 of the Constitution of Kenya, 2010[1] provides that no tax or licensing fee may be imposed, waived or varied except as provided by legislation. Whilst there may be some argument about the nature of the required legislation, this has been interpreted as a requirement for counties to put in place enabling legislation before enacting annual County Finance Bills, which are generally perceived only to be able to vary rates of tax that are brought into being through other legislation.

      2.2  The Commission on Revenue Allocation (CRA)

      The Commission on Revenue Allocation (CRA) is mandated under Article 216 of the Constitution of Kenya, 2010 to make recommendations concerning the financing, and financial management, of county governments. Additionally, the Commission is required together with the National Treasury to make recommendations on the imposition of any new taxes, fees or charges by county governments under section 161 of the Public Finance Management Act, 2012[2]. Under the above constitutional and legal requirements, the Commission had been supporting county governments in the drafting of their annual Finance Bills under the provisions of the Public Finance Management Act.

      The Commission had therefore worked closely with the Kenya Association of Manufacturers (KAM), the Kenya Law Reform Commission (KLRC) and the Council of Governors (CoG) since financial year 2014/15 to assist all 47 county governments in drafting the following laws:

      County Revenue Administration Bill;

      County Rating Bill (for property rates);

      County Trade Licensing Bill;

      County

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