Six Civil Society Organisations (CSOs) have appealed against the government’s decision to backdate Housing Fund taxes in the Finance Act, 2023.
The backdated levy was lifted after the Appellate Court lifted conservatory orders, allowing the government to implement critical taxes.
The petitioners argue that the ruling poses an immediate risk to Kenyans’ lives and livelihoods.
Lobby groups also challenged the Act, claiming it violates Articles 10 and 201 of the Constitution by imposing retrogressive tax measures that burden low-income earners excessively and threaten their right to life and livelihood.
Kenya Human Rights Commission (KHRC), Katiba Institute, The Institute for Social Accountability (TISA), Transparency International Kenya, the International Commission of Jurists – Kenya, Siasa Place, and Tribeless Youth are among the petitioners.
The respondents in the case are the National Assembly and the Attorney General, with the Law Society of Kenya listed as an interested party.
The Kenya Revenue Authority (KRA), which has been designated as the collection agent, has ordered employers to remit their 1.5 percent contribution, as well as a similar rate for their employees.
