WHEREAS Article 43 of the Constitution confers all persons with economic and social rights to healthcare, housing, water, sanitation, education, adequate food and social security;

WHEREAS Article 174 of the Constitution provides for the objects of devolution which include to promote social and economic development, provision of services and to ensure equitable sharing of national and local resources throughout Kenya;

AND WHEREAS Article 201(a) of the Constitution on the principles of public finance requires that there should be openness and accountability, including public participation, in financial matters;

FURTHER WHEREAS Article 232(1)(d) of the Constitution requires involvement of the people in the process of policy making;

NOTING section 35(2) of the Public Finance Management Act (Cap. 412A) requires participation by the public in the budget process;

RECOGNISING the burdens and benefits of the use of resources, raising revenue and managing expenditure equitably; and

COGNIZANT that year 2027 is an election year, there is need to fast-track the National Fiscal Budget process to ensure smooth government operations. It is therefore imperative that the process of preparing the Finance Bill, 2027 begins early enough to ensure that the Finance Act, 2027 is enacted before Parliament breaks in preparation for the General Elections. In this regard, the preparation of the Finance Bill, 2027 will commence in August, 2026. Completion and submission of the Bill to the National Assembly will be in January 2027;

NOW THEREFORE, in compliance with Article 201(a) and 232(1)(d) of the Constitution, and section
35(2) of the Public Finance Management Act, (Cap 412A), the National Treasury hereby invites the
members of the public, the national government and county governments, non-governmental organiza-
tions, civil societies, professional bodies, private sector players, religious groups and other stakeholders
to submit proposals for consideration in the preparation of the Finance Bill, 2027 and Kenya's EAC
Customs measures for the FY 2027/28 EAC Budget process.

The proposals should focus on specific amendments to tax laws or tax administration measures for
inclusion in the Finance Bill, 2027. Stakeholders are also invited to submit proposals on EAC Customs
measures, including amendments to the Common External Tariff (CET), Duty Remission Scheme (DRS),
stays of application of the CET and other EAC customs policy instruments. Submissions should align
with the Government's Bottom-Up Economic Transformation Agenda, which seeks to achieve economic
turnaround and inclusive growth through a value chain approach.

Taking into account prevailing fiscal pressures, including increased expenditure needs, constrained debt
carrying capacity and limitations in mobilising additional revenue, stakeholders are advised to ensure
that their submissions reflect current domestic and global economic realities. Proposals should be
realistic, fiscally responsible and responsive to the challenges facing the economy.

Each submission should include:
a) the specific tax law or provision proposed for amendment;
b) a concise description of the issue to be addressed;
c) a clear justification supported by evidence or analysis; and
d) where applicable, the relevant EAC Customs tariff line, measure or policy instrument to which the
proposal relates.

The proposals received will inform the formulation of tax measures for consideration in the Finance Bill,
2027 and Kenya's submissions on EAC Customs measures for the FY 2027/28 EAC Budget process, while
supporting ongoing efforts to strengthen domestic revenue mobilisation, enhance regional competitive-
ness and promote equitable and sustainable economic growth.

Hard copy submissions should be delivered to the undersigned, and soft copies sent to
submissions@treasury.go.ke not later than 31st August, 2026.