Nakuru — A Nakuru doctor has filed a petition challenging sections of the Income Tax Act exempts some people and institutions from paying tax.
According to Magare Gikenyi, Sections 3(2) of the Income Tax Act Cap 470 leaves out other persons contrary to Constitutional principles which states that tax burden should be shared fairly by all Kenyans and by all sectors of the economy.
The medic who wants churches included in paying tax said Article 201(b) of the Constitution makes it mandatory that the taxation burden should be shared fairly.
He termed Section 13 of the Income Tax Act as discriminatory and contradictory to the constitution because it allowed certain groups of individuals and entities to legally be exempted by the statute.
In the case before the High Court in Nairobi, Gikenyi said some rich people, donation groups, churches, mosques, temples, and some Non-Governmental Organisations were immensely benefitting from the exemption.
Respondents in the matter are Attorney General, Cabinet Secretary Treasury and Economic Planning, Kenya Revenue Authority, The Senate and the National Assembly while The National Council of Churches of Kenya, Kenya Conference of Catholic Bishops, Evangelical Alliance of Kenya and the Supreme Council of Kenya Muslims are listed as interested parties.
"Tithes, offering and donations and any other person and entity exempted from taxation should be subjected to the same because article 201 of the constitution does not anticipate discrimination," he said.
He observed that the haphazard discrimination of not sharing the tax burden to everyone increased the strain to tax payers.
Gikenyi wants Section 13 as read with the first schedule of Income Tax Act (ITA) cap 470 declared unconstitutional as far as it purports to exempt persons or groups of persons from paying income tax.
He asked the court to declare Section 3(2) of the Income Tax Act (ITA) Cap 470 of the laws of Kenya discriminatory, unconstitutional, null and void because it segregates and provides certain people and entities to pay income tax while leaving out others.
The doctor also sought orders barring the government from effecting any Act which purports to exempt any person and or entity from paying income tax.
