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{
    "id": 1256771,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1256771/?format=api",
    "text_counter": 1070,
    "type": "speech",
    "speaker_name": "Hon. Speaker",
    "speaker_title": "",
    "speaker": null,
    "content": "5. Any of the recommendations made by the relevant Committee of the National Assembly or adopted by the National Assembly on revenue matters shall: (a) Ensure that the total amount of revenue raised is consistent with the approved fiscal framework and the Division of Revenue Act; (b) Take into account principles of equity, certainty and ease of collection; (c) Consider the impact of proposed changes on composition of the tax revenue with reference to direct and indirect taxes; (d) Consider domestic, regional and international tax trends; (e) Consider the impact on development, investment, employment and domestic growth; (f) Take into account the recommendations of the Cabinet Secretary as provided under Article 114 of the Constitution; and, (g) Take into account the taxation and other tariff agreements and obligations that Kenya has ratified, including taxation and tariff agreements under the East African Community Treaty. 6. The recommendations of the Cabinet Secretary in Sub-section (5)(f) shall be included in the Report and tabled in the National Assembly. A plain reading of Section 40(3) and Section 40(4) of the Act indicates the Cabinet Secretary for the National Treasury and Economic Planning is required to submit a legislative proposal setting out the revenue-raising measures for the national Government on the same day that he or she makes a pronouncement of the budget policy highlights and revenue-raising measures. This would seem to be at variance with the express obligation under the more recent Section 39A, which requires the Cabinet Secretary to submit a Finance Bill to the House not later than 30th April every year in compliance with the Orders of the Court in Okiya Omtatah Okoiti vs the Cabinet Secretary of the National Treasury and three others."
}