HTTP 200 OK
Allow: GET, POST, HEAD, OPTIONS
Content-Type: application/json
Vary: Accept
{
"count": 1608389,
"next": "http://info.mzalendo.com/api/v0.1/hansard/entries/?format=api&page=147998",
"previous": "http://info.mzalendo.com/api/v0.1/hansard/entries/?format=api&page=147996",
"results": [
{
"id": 1498162,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498162/?format=api",
"text_counter": 322,
"type": "scene",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "Second Reading"
},
{
"id": 1498163,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498163/?format=api",
"text_counter": 323,
"type": "other",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
},
{
"id": 1498164,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498164/?format=api",
"text_counter": 324,
"type": "other",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "THE COUNTY GOVERNMENT (REVENUE RAISING PROCESS) BILL (National Assembly Bill No.11 of 2023)"
},
{
"id": 1498165,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498165/?format=api",
"text_counter": 325,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": " Hon. Temporary Speaker, I beg to move: THAT, the County Government (Revenue Raising Process) Bill, (National Assembly Bill No.11 of 2023), be now read a Second Time. Hon. Temporary Speaker, this Bill gives effect to the Provisions of Article 209(5) of the Constitution. As we all know, Article 209 of our Constitution delineates the respective functions of the two levels of government on imposition of taxation. On one hand, Hon. Temporary Speaker, Members are aware that the Income Tax, the Value Added Tax (VAT), the Customs Duty and other duties of import and export of goods like the miscellaneous levies and taxes that we impose here through the Finance Bills of the House, fall under the ambit of the national Government. That is why we legislate on the Finance Bill and other tax laws that impose taxation on Kenyans and other people who may be doing business or working in the country."
},
{
"id": 1498166,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498166/?format=api",
"text_counter": 326,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": "The same Article goes further to define the role of our county governments in terms of the kind of taxes they may impose such as property taxes, entertainment taxes and other taxes that may be authorised to be imposed by county governments through an Act of Parliament. Those taxes as imposed by the county governments must be done in a way that they do not jeopardise the national interests of a country. If you read Article 209(5) of our Constitution, it states that it is very important to safeguard taxation that is imposed by both levels of the government and answers a number of questions in relation to the position of taxes. Some of the questions that Article 205(9) answers are: 1. Could there be instances where there might be a clash or disruption in the imposition of taxes between the two levels of the government? 2. How do we secure our national interests so that a county does not jeopardise the entire country’s greater interest in an attempt to impose tax at the county level? 3. The same article answers the question on how we can secure the movement of goods, services, capital and labour within and across the counties within the sphere of the national space for trade, without inhibiting international protocols and agreements that are intended to ease regional trade. This afternoon, Hon. Temporary Speaker, we were discussing the issue of enhancing, deepening and tightening our regional integration. Part of the work in deepening and tightening our regional integration issues is around trade. It is possible for the County Government of Kajiado which neighbours our neighbouring country, Tanzania, or the County Government of Busia, to impose certain taxes that may either inhibit movement of goods and services from a neighbouring country within our regional trading block or even trade. For instance, the City of Nairobi may impose taxes that inhibit movement of goods, labour and services between a county like Mombasa and a county as productive as the County of Nandi. The farmers in Nandi grow tea both in small and large scale, but they cannot consume all the tea. They have to transport the tea through the counties of Nakuru, Uasin Gishu, Kiambu, Machakos, Makueni and Taita Taveta before it gets to Mombasa for shipment for them to get value of their tea. All those county governments in between may impose certain taxes that may inhibit not just the movements of those goods and services, but also international regional trade. This Bill therefore, seeks to cure such happenings. If you read Article 205(9) which I have referenced, it says; ‘‘The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.’’ The word I would want to emphasise is ‘‘shall not.’’ Meaning, it is mandatory."
},
{
"id": 1498167,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498167/?format=api",
"text_counter": 327,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": "The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
},
{
"id": 1498168,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498168/?format=api",
"text_counter": 328,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": "Hon. Speaker, it is against this background that the Bill gives effect to the constitutional requirement of Article 209(5) of our Constitution by defining how the national Government…"
},
{
"id": 1498169,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498169/?format=api",
"text_counter": 329,
"type": "speech",
"speaker_name": "Hon. Omboko Milemba",
"speaker_title": "The Temporary Speaker",
"speaker": {
"id": 13328,
"legal_name": "Jeremiah Omboko Milemba",
"slug": "jeremiah-omboko-milemba"
},
"content": " Leader of the Majority Party, it is Article 209(5)."
},
{
"id": 1498170,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498170/?format=api",
"text_counter": 330,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": " Article 209(5). Sorry, I am confusing Articles 209(5) with 205(9)."
},
{
"id": 1498171,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1498171/?format=api",
"text_counter": 331,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": "As I was saying, this is by defining how the national Government, through the National Treasury and Economic Planning, may exercise its policy oversight role. The Bill further establishes the process whereby county governments may exercise their taxation authority. The national Government, through the National Treasury and Economic Planning, exercising its policy oversight role is bringing to effect or giving life to the provisions of that Article in our Constitution. The National Treasury and Economic Planning has a duty and a mandate to ensure that not a single county government, when it is imposing either a tax, levy or miscellaneous fees, will do so in a way that would jeopardise the greater national economic policies. The National Treasury and Economic Planning has that over-arching view or the bird’s eye view of the country across all the 47 counties. They have a supervisory and policy oversight role, which we are giving light to, with this Bill. Hon. Temporary Speaker, the Bill further regulates the exercise by county governments of their power to impose taxes, levies and duties by providing for the compliance by a proposed county government tax, fee, levy or miscellaneous charges, with the Constitution and the provisions of this Bill, and to ensure that the county governments’ proposals are dealt with as per Article 6(2) of the Constitution. Hon. Temporary Speaker, it is important to inform this House that the Bill does not set specific taxes that a county government may enact. As I have already pointed out, Article 209 of the Constitution is clear in terms of the kind of taxes a county government may impose, and those of the national Government. This Bill does not in any way try to set specific taxes that may be imposed by county governments. That is important because I heard when this Bill was being read for the First Time, and the Committee went for public participation, some concerns were raised that the national Government may want to impose taxes that would be determined by our county governments. That is already provided for in the Constitution. As I said in my opening remarks, no county government can impose VAT or Income Tax on anybody, but they can impose property taxes which is already provided for in the Constitution, and we are not seeking to do that in this Bill. The Bill is primarily concerned in regulating the process by which county government’s taxes would be imposed - just the process - so that in exercising that oversight role that I mentioned, county governments do not jeopardise our national interest or the other regional interests, because we are in the era of regional integration. This is possible just like I used the case examples of counties that border our regional neighbours who may impose charges. For instance, people in Loitokitok import tomatoes or onions from Tanzania. The County Government of Kajiado may impose charges on onions or tomatoes that are imported from our neighbouring country and jeopardise that greater interest of regional integration. There is a lot of mobility of both labour, capital and goods from this country to our neighbouring countries and, therefore, we must safeguard it. Hon. Temporary Speaker, Clause 2 of the Bill provides for the definitions of words or expressions used in the Bill in a technical sense. Members, therefore, need not to get confused as to the provisions of certain definitions as used in the Bill. Clause 5 of the Bill contains provisions relating to waivers and variations. It states that tax or licensing fee including fine or a penalty may not be varied except by a legislation. It contains important checks and safeguards for waivers or variations of any tax or licensing fees such as indicating reasons or policy objectives for the variation of waiver, the impact of the"
}
]
}