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{
    "id": 1105692,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1105692/?format=api",
    "text_counter": 374,
    "type": "speech",
    "speaker_name": "Kipipiri, JP",
    "speaker_title": "Hon. Amos Kimunya",
    "speaker": {
        "id": 174,
        "legal_name": "Amos Muhinga Kimunya",
        "slug": "amos-kimunya"
    },
    "content": "The other thing I would like to highlight is something I note from the Report of the Committee. When the Chief Registrar of the Judiciary appeared before the Committee, she did bring up an issue that we had not taken on board at the point of drafting the Bill, which is that since 2014 and 2015 – and this is at paragraph 51 of the Report of the Committee – Treasury has progressively been transferring the operational budgets of the local tribunals and it has done for 20 of them. However, the transfer has been done by just shifting the budgets to the Judiciary, but there is no tribunal’s operational framework. There is no Tribunals Management Act. So, there is money, but the operational, institutional and legal framework does not exist. I think it is something that is being worked on. I understand work has been going on for the last three years or so, but we do not have it in this House. So, even as we transfer the function of the Tax Appeals Tribunal to the Judiciary, it will suffer the same fate as some of them who have been transferred there. The Judiciary has then had to return them to the line Ministries because they do not have the capacity to oversee and manage them. They do not have rooms. Those tribunals will require places to sit. They will require staff and an operation framework has not been there. So, it is something we need to bear in mind. I will be urging this House that even as we pass this, we will need to create a transition mechanism so that we do not end up, through law, transferring this to the Judiciary and then we find that they do not have a legal framework to manage them and then they return them back to the Treasury. Basically, the point we are making here is that we would be discussing with the Committee with a view to pass some amendments so that even as we do this, we can ensure that within our transitional mechanism, we are very clear that those functions will only be transferred when we have the enabling law in place. Otherwise, we will end up with a situation where we actually have a tribunal and the law saying that it should be at the Judiciary and then the JSC will tell us: “Fine! Thank you for bringing them here but we do not have the legal framework to house them.” So, to synchronise the completion of the work that is pending in terms of how you manage tribunals and the transfer of those tribunal functions to the JSC, we will be asking for some transitional mechanism within the Bill by the time we complete it. Hon. Temporary Deputy Speaker, this Bill has generally made several proposals. They are all geared towards expediting the resolution of tax appeals in the tribunal. I would really want to urge Members to see it from the lens of expediency and efficiency for optimum turnaround of the tax appeals tribunal. This would basically ensure that all those cases that are lying in the tribunals, which potentially means there is a lot of tax awaiting resolution of the matters, are being canvassed at the tribunal. One way or the other, it either releases that liability from the taxpayer or ensure that money moves to the taxpayer. The clarity in terms of businesses will be better so long as we have the working of those tribunals sorted out. So, I would urge that we move with speed and work on this. At least, it will trigger the setting up of the regulations and most importantly, it will expedite the process of ensuring that the Judiciary and the people who are concerned can come up with an enabling framework so that the baby we are giving to them would actually have a home where it can grow. 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."
}