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{
    "id": 1277814,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1277814/?format=api",
    "text_counter": 179,
    "type": "speech",
    "speaker_name": "Ainabkoi, UDA",
    "speaker_title": "Hon. Samwel Chepkonga",
    "speaker": null,
    "content": "an important source of Government revenue as excise on goods. The principal Regulations provide for reinstalling metering and measuring devices and systems in the production system to ensure that the correct qualities of excisable goods produced or transferred are measured. Therefore, the Regulations provide for specifications for metering and measurement devices or systems. This is important to ensure uniformity of such devices to prevent revenue leakages due to the use of inappropriate devices. These Regulations expand the requirements to include importing or manufacturing packaging materials for nicotine and nicotine substitutes. This will deter supply by the importer to unlicensed manufacturers of products containing nicotine and nicotine substitutes. These are very important Regulations as they seek to define who a co-manufacturer is, which was not contained in the Excise Duty Regulations of 2017. As a result of the automation of this production and manual production, we realised that the current Regulations do not capture the co-manufacturers of these products. So, paragraph 7 of the amending regulations provides for the co-manufacturers to be in the tax bracket. The production and storage of these goods on and on behalf of the principal manufacturer will be taxed. The import is contained in Regulation 15 of the Principal Regulations and will be amended to provide details of the raw materials received and removed from the co- manufacturer’s premises. These Regulations will also provide for production records at every stage of the manufacturing process. They will also ensure that the packaging materials received and utilised in their premises are also recorded. The readings of measuring and metering devices for each co-manufacturer’s production will also be recorded. This will improve tax compliance and create fairness for taxpayers. Lastly, these Regulations will not yield to direct impact in terms of revenue but they intend to do indirectly which will lead to revenue mobilisation by improving tax compliance. We are just bringing in those people who are supposed to be paying taxes but have not been paying. This will improve tax compliance among taxpayers. These are brief and short amendments. I, therefore, beg to move and request Hon. Sunkuli, the former Minister for Internal Security, to second. I thank you."
}