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{
    "id": 1498206,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1498206/?format=api",
    "text_counter": 366,
    "type": "speech",
    "speaker_name": "Mathare, ODM",
    "speaker_title": "Hon. Anthony Oluoch",
    "speaker": null,
    "content": "variations are used to take away what essentially would otherwise be revenue accruing to the county government and then end up in the pockets of rich business people and eventually into the pockets of county government officials. The last point is that one of the things that is important about this Bill is to guard against the principle of double taxation. The principle of double taxation has been defined as the levying of tax by two jurisdictions on the same income, persons or financial transactions. This is important to the first point I made. There must be an oversight entity between the national Government and county governments. The reason why we must guard against double taxation is to avoid inhibition of people who want to enter into business. People who want to start up business or young people or foreigners who want to enter our jurisdiction would be stopped from coming into the country to invest because of double taxation. This is otherwise a good Bill. The final point is that Article 94(5) of the Constitution says that no body or entity has the power to make law other than Parliament. This means that whatever county governments do in terms of variations and waivers of fees must find themselves in the National Assembly so that we can have an opportunity to put our stamp of authority on them before they become law. Otherwise, I support."
}