The Court of Appeal has declared the Finance Act, 2023 unconstitutional.

The CoA has held that the process leading to the enactment of the Finance Act 2023 was fundamentally flawed and in violation of the Constitution. 

The tax changes introduced by the Finance Act 2023 will therefore.

The Act that in 2023 raised VAT on fuel, Housing tax, higher P.A.Y.E rates and others.