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Constitution of Kenya, 2010
shall not be exercised in a way that prejudices national economic
policies, economic activities across county boundaries or the national
mobility of goods, services, capital or labour.
210. (1) No tax or licensing fee may be imposed, waived or varied
Imposition of tax.
except as provided by legislation.
fee—
(2) If legislation permits the waiver of any tax or licensing
(a) a public record of each waiver shall be maintained together
with the reason for the waiver; and
(b) each waiver, and the reason for it, shall be reported to the
Auditor-General.
(3) No law may exclude or authorise the exclusion of a State
officer from payment of tax by reason of—
(a) the office held by that State officer; or
(b) the nature of the work of the State officer.
211. (1) Parliament may, by legislation—
(a) prescribe the terms on which the national government may
borrow; and
Borrowing by
national government.
(b) impose reporting requirements.
(2) Within seven days after either House of Parliament so requests
by resolution, the Cabinet Secretary responsible for finance shall present
to the relevant committee, information concerning any particular loan
or guarantee, including all information necessary to show—
(a) the extent of the total indebtedness by way of principal and
accumulated interest;
(b) the use made or to be made of the proceeds of the loan;
(c) the provision made for servicing or repayment of the loan;
and
(d) the progress made in the repayment of the loan.
212. A county government may borrow only—
Borrowing by
counties.