The County Governments Tax Regulation Process Bill, 2016 has just been published by the National Treasury. The Bill is an Act of Parliament which seeks to regulate the process to be followed by County Governments in the exercise of their power to impose, vary or waive taxes, fees, levies and other charges, and for connected purposes.
It also outlines the general principles under which the County Government may exercise its power and the steps to be followed before imposing, varying or waiving a tax, fee, levy or any other charge. This is by providing for the compliance by a proposed County Government tax, with the Constitution and the provisions of this Bill and to ensure that County Government proposals are dealt with in accordance with Article 6(3) of the Constitution. Find out more in the PDF document.