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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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"content": "Clause 47"
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"speaker_name": "Hon. David Ochieng’",
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"content": " Hon. Chairman."
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"speaker_name": "Molo, UDA",
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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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"content": "(Question of the amendment proposed)"
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"content": "(Question, that the words to be left out be left out, put and agreed to)"
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"content": "(Clause 47 as amended agreed to)"
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"content": "(Clauses 48 and 49 agreed to)"
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"content": "Clause 50"
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