Article 209. Power to Impose Taxes and Charges
The national and county governments may impose charges for services.
Chapter Twelve - Part 3. Revenue-Raising Powers and the Public Debt
Article 210. Imposition of Tax
No tax or licensing fee may be imposed, waived or varied except as provided by legislation.
Article 211. Borrowing by National Government
Parliament may, by legislation prescribe the terms on which the national government may borrow and impose reporting requirements.
Article 212. Borrowing by Counties
A county government may borrow only if the national government guarantees the loan and with the approval of the county government's assembly.
Article 213. Loan Guarantees by National Government
An Act of Parliament shall prescribe terms and conditions under which the national government may guarantee loans.
Article 214. Public Debt
The public debt is a charge on the Consolidated Fund, but an Act of Parliament may provide for charging all or part of the public debt to other public funds.