Divisionof Revenue Act 2018 - as Plain Text by MWakili

cO CIt SPECIAL ISSUE Kenya Gazette Supplement No.

38 (Acts No.

1) f REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2018 NAIROBI, 11th April, 2018 CONTENT Act- PAGE The Division of Revenue Act,2018 .1 COHC.R.


r1OBL KEN ,4231 FAX:?126 TEL;21 PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI THE DIVISION OF REVENUE ACT No.1 of 2018 Date of Assent: 10th April, 2018 Date Commencement: 11th April, 2018 of ARRANGEMENT OF SECTIONS Section 1Short title.


3Object and purpose of the Act.

4Allocations to national and county governments.

5Variation in revenue.


1 of 2018 THE DIVISION OF REVENUE ACT, 2018 AN ACT of Parliament to provide for the equitable division of revenue raised nationally between the national and county governments in the 2018/19 financial year, and for connected purposes ENACTED by Parliament of Kenya, as follows- This Act may be cited as the Division of Revenue Short title.

Act, 2018.

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; "revenue" has the meaning assigned to it in section 2 of the Commission on Revenue Allocation Act, 2011; and No.

16 of 2011.

"state organ" has the meaning assigned to it under Article 260 of the Constitution.

The object and purpose of this Act is to provide for Object and purpose the equitable division of revenue raised nationally between of the Act.

the national and county levels of government for the financial year 20 18/19 in accordance with Article 203(2) of the Constitution.

Revenue raised by the national government in Allocations to respect of the financial year 2018/19 shall be divided national and county among the national and county governments as set out in governments.

the Schedule to this Act (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, to the extent of the threshold prescribed in Regulations by the Cabinet Secretary.

(2) If the actual revenue raised nationally in the financial year exceeds the projected revenues set out in the Schedule., the excess revenue shall accrue to the national government, and may be used to reduce borrowing or pay debts 2018 Division Revenue of No.


and approved Revenue i.e.


935,653 Millions A.

Total Shareable Revenue 1,688,492,000,000 B.

National Government * 1,369,792,000,000 Of which: Leasing of Medical Equipment 9,400,000,000 Compensation for user fees forgone 900,000,000 Level 5 hospitals 4,326,000,000 Supplement for construction county headquarters 605,000,000 of Rehabititation Youth of Polyfechnics 2,000,000,000 C.

Equalization Fund 4,700,000,000 0.5% D.

County equitable share 314,000,000,000 33.6% Memo items County Equitable Share 314,000,000,000 Additional conditional allocations (National Government share of 17,231,000,000 which; Revenue) of 2.1.

Leasing of Medical Equipment 9,400,000,000 22 Compensation for user fees forgone 900,000,000 23 Level 5 hospitals 4,326,000,000 cunniem put fnr 24 cn;,unty headquarters 605,000,000 , 2.5 Rehabilitation of Youth Polytechnics 2,000,000,000 Allocation from Fuel Levy Fund 8,269, 000,000 (15%) Conditional allocations 33,241,930, 770 4 2018 Division of Revenue No.

i (Loans & grants) of whkh: 4.1 IDA-Kenya Devolution Support Program (KDSP) 2,300,000,000 4.2 IDA-Kenya Devolution Support Program (KDSP) (Level 2 Grant) 4,000,000,000 43 IDA-Transforming Health Systems for Universal Care Project 3,636,589,847 4.4 DANJDA-Universal Healthcare For Devolved System Program 1,012,500,000 4.5 IDA-National Agriculture & Rural Inclusive Growth Project (NARIGP) 2,949,138,423 4.6 EU-Instruments for Devolution Advice and Support (IDEAS) 1,040,000,000 4.7 IDA (World Bank) - Kenya Climate Smart Agriculture Project (KCSAP) 3,039,000.000 48 World Bank- Kenya Urban Support Pro gram(KUSP) 11,464,702,5001 4.9 IDA- Water and Sanitation Development Project (WSDP) 3,800,000,000 Total County Allocations= (1+2+3+4) 372,741,930,770 39.8% *The National GOvernment share includes KS/i.

41300 million which is a special grant to the National Health Insurance Fund (NHIF) for free Maternal health care, to be disbursed as a reimbursement to county governments.


Frequently asked questions

What is M-Wakili?

M-Wakili (Wakili AI) is an advanced AI-driven legal aide proficient in interpreting Kenyan law.
This tool is useful for lawyers, law students, and the public, providing exhaustive and concise solutions to legal issues.
M-Wakili is more than an information database, it dissects and analyzes legal documents, clarifying their essence and implications to answer queries accurately. Alongside its legal expertise, M-Wakili also produces persuasive written content.
The primary aim of M-Wakili is to provide world-class legal support to people from all walks of life, while also aiding the advancement of law professionals by enhancing research efficiency.
This innovative platform promises to revolutionize the legal field, enhancing the accessibility and effectiveness of legal expertise.

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

Yes the service is available 24/7 and you will get 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 a user's questions. It bases its responses on the existing Kenyan laws and regulations.

Is M-Wakili accurate?

Yes, M-Wakili is designed to provide accurate and reliable responses based on Kenyan Law and is considered more accurate than almost all AI models including ChatGPT. Additionally, it is constantly being updated and improved to ensure it is aware of the occurring changes in the laws and regulations.
If you find any model that is more accurate than M-Wakili, please let us know and we might give you a free subscription or a *refund. (We reserve the right to determine the accuracy of the model and if you should be given a refund or free subscription. Our terms and conditions apply.)

Who can use M-Wakili?

Everyone can use M-Wakili. Lawyers and law students can use it as a legal research tool, and the general public can use it to get answers to their legal queries.

How can I access M-Wakili?

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

Is M-Wakili a substitute for a human lawyer?

No it cannot and will not be, M-Wakili is designed to assist and provide legal information and is great at that. However, there are still situations where the expertise and personal touch of a real lawyer is necessary, such as in court representation and negotiations.
Fun fact, most of our paying users are lawyers! They use M-Wakili to help them with legal research and analysis.

Is AI going to replace lawyers?

No. M-Wakili AI is great for helping real-life lawyers with legal work and assisting people in understanding legal problems, providing many ways how to handle them. However, AI cannot replace the human touch of a real lawyer. There are still situations where the expertise and personal touch of a real lawyer is necessary, such as in court representation and negotiations.
In fact, most of our paying users are lawyers! They are excited about the possibilities of AI in the legal industry and are leveraging it to save time and energy and focus on higher-level tasks.
AI can make the legal market more convenient for both sides by allowing real lawyers to focus on specialized services while using AI to handle certain tasks.

Is my data secure with M-Wakili?

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

Can M-Wakili represent me in court?

Not yet, M-Wakili cannot represent you in court. It 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?

Currently, we offer basic features for free while premium services require a subscription fee. Please visit our pricing page for more details.

How can M-Wakili help law students?

M-Wakili can assist law students in learning and practicing their legal research and analysis skills. It may also offer insights into current legal trends and issues, helping prepare them for their future in law.

What does "HHH" mean?

Helpful, Honest, and Harmless (HHH) are three components of building AI systems (like M-Wakili) that are aligned with people’s interests.
- Helpful: M-Wakili wants to genuinely help the user
- Honest: M-Wakili shares information it believes to be true, and avoids made-up information
- Harmless: M-Wakili will not cooperate in aiding the user in harmful activities or lead the user to harms way