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"content": "(Question, that the new clauses be read a Second Time, proposed)"
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"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."
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"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": " Hon. Makali Mulu."
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"speaker_name": "Kitui Central, WDM",
"speaker_title": "Hon. (Dr) Makali Mulu",
"speaker": null,
"content": " Thank you. New Clause 42C talks about the Defence Forces Welfare Services. There is an issue even though we supported the earlier amendment. There are things we used to call the Kenya Armed Forces Old Comrades Association (KAFOCA) out there. They are not exclusive. You have to go through some vetting for you to access them when they are in the barracks. Anybody can access them when they are out there. I am wondering whether we will not be causing market imbalances. Imagine you own a restaurant in a town and you have one in your town. Then, the military persons enjoy these tax benefits. It means their prices are going to be cheaper and all that. Even though we are supporting, we need to be a bit cautious to ensure that we do not cause market imperfections and end up killing some business in the locality."
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"type": "speech",
"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": " Thank you."
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"content": "(Question, that the new clauses be read a Second Time, put and agreed to)"
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"content": "(Question, that the new clauses be added to the Bill, put and agreed to) Provisions relating to the Tax Procedures Act, CAP 469B (Clauses 43, 44, 45 and 46 agreed to)"
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"speaker": null,
"content": "Clause 47"
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"type": "speech",
"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
"speaker": null,
"content": " Hon. Chairman."
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"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
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"content": " Hon. Temporary Chairman, I beg to move: THAT, Clause 47 of the Bill be amended in paragraph (m) by deleting subparagraph (v). This amendment is seeking to remove the restriction from appealing. This clause is one of the clauses that were highly contested during public participation. When you are given a tax assessment and then you appeal it, this provision currently disallows KRA from issuing an agency notice where you have appealed the decision for your assessment by the KRA. The National Treasury was seeking to delete that clause. This means that once you have been issued with an assessment, even before you appeal, they could issue an agency notice to you. We agreed on that with the members of the public, and that is why we are proposing to delete this particular clause."
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