- High Court judge Mugure Thande had earlier issued orders that suspended the Finance Act pending hearing and determination of a suit filed by Omtatah.
- In July, the Court of Appeal lifted an order blocking the implementation of the law.
The Supreme Court will today deliver a ruling in an application seeking to set aside orders that reinstated the Finance Act, 2023.
The Apex court is set to render its ruling at 10 am.
High Court judge Mugure Thande had earlier issued orders that suspended the Finance Act pending hearing and determination of a suit filed by Busia Senator Okiya Omtatah.
In July, the Court of Appeal lifted an order blocking the implementation of the law, which among other things doubled the Value Added Tax on petroleum products to 16 per cent and introduced a housing levy of 1.5 per cent.
The law also hiked income tax for top earners, with those with a gross salary of above Sh500,000 slashed 32.5 per cent while those with Sh800,000 and above cut 35 per cent from a standard rate of 30 per cent.
The law did away with the VAT on Liquefied Petroleum Gas.
Omtatah and six others are challenging the new tax measures arguing that the failure to present it to the Senate violated section 40(3) of the Public Finance Management Act, 2012.
They insist that the Court of Appeal ignored the spirit and letter of the Public Finance Management Act, which provides that the Cabinet Secretary shall submit to Parliament the Finance Bill, both lower and upper house.