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{
    "id": 1156081,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1156081/?format=api",
    "text_counter": 196,
    "type": "speech",
    "speaker_name": "Amb. Ukur Yatani",
    "speaker_title": "The Cabinet Secretary, National Treasury and Planning",
    "speaker": null,
    "content": "Hon. Speaker, we have noted that tax disputes take too long to conclude, especially after judgement by the Tax Appeals Tribunal. In order to protect the disputed tax revenue, I propose to amend the Tax Appeals Tribunal Act 2013, to require a deposit of 50 per cent of the disputed tax revenue in a special account at the Central Bank of Kenya (CBK) when the Tribunal makes a ruling in favour of the Commissioner General KRA as the taxpayer proceeds to appeal the decision. I have also proposed that in case the taxpayer receives judgment in his or her favour on final determination of the matter, the 50 per cent deposit shall be refunded to the taxpayer within 30 days after the final determination of the matter by the courts. Hon. Speaker, the Tax Procedures Act empowers the Commissioner General, KRA to issue directions to the Land Registrar to put a caveat on land or restriction on transaction for taxpayers with tax arrears. It is noted that taxpayers may have other assets other than land, which the Commissioner can put a caveat or restriction on transfer to secure unpaid tax revenue. In this respect, I propose to amend the Tax Procedures Act to require registrars of ships, aircrafts, motor vehicles and any other properties that may be used as security for unpaid taxes to restrict disposal or transaction of these assets upon receipt of direction of the Commissioner."
}