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"content": "(Clause 16 as amended agreed to)"
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"speaker_name": "Hon. David Ochieng’",
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"content": " Hon. Chairman, you have an amendment to Clause 17. Before we go to it, the Leader of the Majority Party amendment to Clause 16 then falls because we will carry the Committee’s amendment."
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"content": "Clause 17"
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"speaker_name": "Hon. David Ochieng’",
"speaker_title": "The Temporary Chairman",
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"content": " Clause 17, 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: 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": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
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"content": "THAT, Clause 17 of the Bill be amended in the proposed subsection (1A) by deleting the word “before computing the tax deductible” and substituting therefor the words “in computing the allowable deductions”. Hon. Temporary Chairman, as you can remember, the amendments we did on the Tax Procedures and Tax Amendment Acts in December brought various taxable deductions for Pay-As-You-Earn (PAYE). We said that we deduct the taxable allowance before we calculate PAYE. However, tax payers have reported to us during public participation that we have quite a number of employers who are not allowing those expenses as tax allowable. Therefore, they are now leaving the employed Kenyans to claim this when filing their income tax at the end of the year. Therefore, this amendment is seeking to compel the tax payer to allow for tax reduction on those tax allowable expenses for PAYE. I beg to move."
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