M-Wakili

Divisionof Revenue Act No 7of 2015 - as Plain Text by MWakili

SPECIAL ISSUE Kenya Gazette Supplement No.76 (Acts No.7) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS,2015 NAIROBI, Sth June,2015 CONTENT Act- PAGE The Division of Revenue Act, 2015.

.99 tlAtiot,,nr colli'ir;tL roR LAty Rr,ionnril kscErvffil: P (r qc* !*r,iag - UU I gt, NAtir$ql, FEfjY^ i TEL:?7r9g3i FA6: ?i1?t:s4 r PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTEN.

NETN.OSI 99 THE DIVISON OF REVEI'.{UE ACT, 2OI5 No.

7 of 2015 Date of Assent: 4th June, 2015 Date of Commencement: l9th June,20l5 ARRANGEMENT OF SECTIONS Section l-Short title.

2-Interpretation.

3- Object and purpose of the Act.

4- Allocations to National Government and County Governments.

5- Variation in Revenue.

6- Resolution of disputes and payment of wasteful expenditure.

t SCHEDULE Equitable share of revenue raised nationally between the national and county governments for the financial year 2015116.

100 No.

7 Division of Revenue 2015 THE DIVISON OF REVENUE ACT,2015 AN ACT of Parliament to provide for the equitable division of reyenue raised nationally between the national and county goyernments in the 2015116 financial year, and for connected purposes.

ENACTED by the Parliament of Kenya, as follows- PART I- PRELIMINARY 1.

This Act may be cited as the Division of Revenue Short title.

Act,2015.

2.

In this Act, unless the context otherwise requires- Interpretation.

"Cabinet Secretary" means the Cabinet Secretary for the time being responsible for matters relating to finance; "conditional allocations" means allocations in the share of revenue allocated to the national government for the J purpose of meeting specified county government expenditure including financing county expenses relating to development programmes; "county allocation" means the share of national revenue computed in accordance with Article 203(2) of the Constitution that is allocated for the use of the county government consisting of the county executive and the county assembly and includes conditional allocations under Arricle 202(2); "county equitable share" means the share of national revenue allocated to the county level of government to be divided amongst county governments using the basis provided for in Article 217 of the Constitution; "national government allocation" means the share of national revenue computed in accordance with Article 203(2) of the Constitution that is allocated for the use of the national government consisting of the Executive, Parliament and the Judiciary "revenue" has the meaning assigned to it under section No.

l6 of201l 2 of the Commission on Revenue Allocation Act, 20ll; "State Organ" has the meaning assigned to it under Article 260 of the Constitution; and 101 2015 Division of Revenue No.7 "wasteful expenditure" has the meaning assigned tO it No.

18 of20l2.

under section 2 of the Public Finance Management Act.

20t2.

3.

The object and purpose of this Acr is to provide ;,r,fif:i".

for- Act.

(a) the equitable division of revenue raised nationally between the national and county levels of government for the financial year 2015116 in accordance with Article 203(2) of the Constitution; (b) the financing and continuation of on-going services in accordance with Articles l8l(2) and 203(1)(d) of the Constitution.

4.

Revenue raised by the national government in respect Allocations to of the financial year 2015116 shall be divided among the national and county national and county governments as set out in the Schedule govemments to this Act.

5.

(1) If the actual revenue raised nationally in the Variation in financial year falls short of the expected revenue set out in revenue.

the Schedule, the shortfall shall be borne by the national government.

(2) lf the actual revenue raised nationally in a financial year exceeds the projected revenues set out in the Schedule, the excess revenue shall be apportioned between the national government and county governments on a prorata basis in accordance with the criteria set out in the Schedule.

6.

(l) Any State Organ involved in an Resolution of intergovernmental dispute regarding any provision of this disputes and payment of Act or any division of revenue matter or allocation shall, in wasteful accordance with Article 189 of the Constitution and before expenditure.

approaching a court to resolve such dispute, make every effort to settle the dispute with the other State Organ concerned, including exhausting all alternative mechanisms provided for resolving disputes in relevant legislation.

(2) lt a court is satisfied that a State Organ, in an No 2or20r2' attempt to resolve a dispute has not exhausted all the mechanisms for alternative dispute resolutions as contemplated in section 35 of the Intergovernmental Relations Act, 2012 and refers the dispute back for the 102 Division of Revenue 2015 No.7 reason that the State Organ has not complied with subsection (l), the expenditure incurred by that State Organ in approaching the court shall be regarded as wasteful expenditure.

(3) The costs in respect of such wasteful expenditure referred to in subsection (2) shall, in accordance with a prescribed procedure, be recovered without delay from the person who caused the State Organ not to comply with the requirements of subsection ( l).

SCHEDULE (s.4) ALLOCATION OF REVENTIE RAISE,D NATIONALLY BETWEEN THE NATIONAL AND COUNTY GOVERNMENTS FOR THE FINANCIAL YEAR 2015116 Type/Level of Allocation Amount in KSh.

Percentage (7o) of 20l2l13 Audited Revenue (i.e.

KSh.

716.9 billion) National Government 916,92s,500,00( Of which: Free Maternal Health Care 4,298,000,00[ Leasing of Medical Equipment 4,500,000,00( Level-5 Hospitals 3,600,480,00[ Healthcare facilities 900,000,00( compensation fbr forgone user fees Equalisation Fund 6,000,000,00[ 0.807o County Equitable Share 259,714,500,00( 33Vo Total Shareable Revenue I,242,700,000,00( County Allocations County Equitable Share 259,774,500,00( Divi.tion ttf Revcnue Conditional Allocations (of 21,269,685,204 which): l.

Free Maternal Health Care 4,298,000.00( 2.

Leasing of Medical 4,500,000,00( Equipment l.

Level-5 Hospitals 3,600,480,00( 4.

Allocation from Fuel Levy 3,300,000,00( Fund (157o) 5.

Healthcare facilities 900,000,00( compensation for forgone user fees 6.

Conditional Allocations - 10,611,205,20t loans and grants Total County Allocations 287,044,185,20t 37Vo.

Frequently asked questions

What is M-Wakili?

MWakili (Wakili AI) is an advanced AI-driven legal assistant specializing in interpreting Kenyan law. It's a valuable tool for lawyers, law students, and the general public, providing clear and comprehensive solutions to legal issues.
Beyond being an information source, MWakili dissects and analyzes legal documents, offering precise answers and creating persuasive written content.
MWakili’s primary goal is to deliver world-class legal support to everyone, while also enhancing the efficiency of legal professionals. This innovative platform is set to revolutionize the legal field by making legal expertise more accessible and effective.

Will I get immediate answers to my legal questions 24/7?

Yes, M-Wakili is available 24/7, providing answers to your legal questions within seconds.

How does M-Wakili work?

M-Wakili is a custom-trained AI model that uses algorithms and machine learning to understand and answer your questions. It bases its responses on existing Kenyan laws and regulations.

Is M-Wakili accurate?

Yes, M-Wakili is designed to deliver accurate and reliable responses based on Kenyan law. It's considered more accurate than most AI models, including ChatGPT.
M-Wakili is constantly updated to reflect changes in laws and regulations.
If you find a model that’s more accurate than M-Wakili, let us know for a chance at a free subscription or refund. (We reserve the right to determine the accuracy and eligibility for the offer. Terms and conditions apply.)

Who can use M-Wakili?

M-Wakili is available to everyone. Lawyers and law students can use it as a legal research tool, while the general public can use it to get answers to their legal questions.

How can I access M-Wakili?

You can access M-Wakili through our website. Simply type in your question, and M-Wakili will provide the answers.

Is M-Wakili a substitute for a human lawyer?

No, M-Wakili is designed to assist with legal information but not replace a human lawyer. Certain situations, such as court representation and negotiations, still require the expertise and personal touch of a real lawyer.
Fun fact: Most of our paying users are lawyers! They use M-Wakili for legal research and analysis.

Is AI going to replace lawyers?

No, AI like M-Wakili is a tool to assist lawyers, not replace them. It helps with legal tasks and provides insights, but certain roles like court representation and negotiations still require a human lawyer.
In fact, most of our paying users are lawyers! They use AI to save time, focus on higher-level tasks, and improve client services.
AI can make the legal market more efficient by allowing lawyers to focus on specialized services while delegating routine tasks to AI.

Is my data secure with M-Wakili?

Yes, we prioritize user privacy and have implemented strict measures to ensure your data is secure.

Can M-Wakili represent me in court?

Not yet. M-Wakili can help you understand the law and your legal situation, but you will need a human lawyer for court representation.

Do I need to pay for M-Wakili services?

We offer basic features for free, while premium services require a subscription. Visit our pricing page for more details.

How can M-Wakili help law students?

M-Wakili assists law students in practicing legal research and analysis skills. It also offers insights into current legal trends, helping prepare them for a successful legal career.

What does "HHH" mean?

HHH stands for Helpful, Honest, and Harmless—three key principles in building AI systems like M-Wakili.
- Helpful: M-Wakili genuinely aims to assist the user.
- Honest: M-Wakili provides information it believes to be true and avoids misinformation.
- Harmless: M-Wakili will not aid harmful activities or lead users into harm's way.