Need classes on tax evasion ama ni avoidance

"Dear Customer,
The Government of Kenya through an Act of Parliament, the Finance Act No. 57 of 2012, introduced a 10% excise duty on financial services effective 1 February 2013.
The law states as follows:
Amendment to 5th Schedule of Customs & Excise Act:
§ Excise duty on fees charged for money transfer services by cellular phone service providers, banks, money transfer agencies and other financial service providers shall be ten percent.
§ Excise duty on other fees charged by financial institutions shall be ten percent.
As a result of this legislation, a 10% excise duty will be imposed on all fees charged by banks
The interpretation by the Kenya Revenue Authority (KRA) is that the excise duty charge is applicable to the banking services that we currently provide to you. The Kenya Bankers Association (KBA), (of which I&M Bank Limited is a member), has referred the interpretation of this provision to the High Court of Kenya and the matter is yet to be determined. However, as a result of discussions between KBA and KRA, it has been agreed that in the interim, banks will collect the 10% excise duty effective 1st August 2013 and pay to the KRA.
Kindly note the above and If you have any queries on the above, please contact your branch or relationship manager.

Yours faithfully,
I&M Bank Ltd."