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Regulations that govern imposition of taxes and charges in Kenya

Answer Text:
a) Only the national government may impose Income tax, Value-added tax, Customs duties and other duties on import and export goods.
b) An Act of Parliament may authorize the national government to impose any other tax or duty.
c) A county may impose property rates, entertainment taxes, and any other tax that it is authorized to impose by an Act of Parliament.
d) The national and county governments may impose charges for services.
e) The taxation and other revenue-raising powers of a county should not be exercised in a way that prejudices national economic policies.
f) No tax or licensing fee may be imposed, waived or varied except as provided by legislation.