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{
"id": 1508085,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1508085/?format=api",
"text_counter": 55,
"type": "speech",
"speaker_name": "South Mugirango, UDA",
"speaker_title": "Hon. Silvanus Osoro",
"speaker": null,
"content": " Thank you very much, Hon. Temporary Speaker. In line with your directions and what Hon. Nyikal has raised, I wish to confirm that the Report was tabled last evening. Like you have ordered that it be circulated, that is quite in order, even though Hon. Nyikal had stepped out, when you ordered so. I also want to inform him that we are discussing the Bill and not the Report but we are well guided as far as the circulation is concerned. I beg to move that The Tax Procedures (Amendment) Bill (No.2) Bill of 2024, (National Assembly Bill No.46 of 2024) be now read a Second Time. The Bill was published on 1st November 2024 and was read for the First Time on 13th November 2024 and thereafter, committed to the Departmental Committee on Finance and National Planning for consideration and tabling in the House. Hon. Temporary Speaker, I wish to give the general overview of what this Bill, the proposed amendments, contain. I will start with the clarity on the form, nature and the contents of the electronic tax invoice. Looking at Clause 2 of the Bill, it seeks to amend Section 23A of the principal Act by inserting a new Subsection 2A to clarify the information required on electronic tax invoice. This also mandates that such invoices should contain the following information: The designation tax invoice, name, address, PIN of the supplier, and if available, the same details for the purchaser. That is what this Clause seeks to clarify. It also requires the inclusion of the tax invoice serial number, issuance date and time, supply date and time, if different, description of the supply, including the quantity or types of services, and the details of any discount applied, consideration for the supply, tax rate charged, total amount, and any other information. In order to address the challenges that these small businesses or small-scale farmers face, this Bill seeks to insert a new Subsection 3A. I call upon Hon. Members to follow on this even before we get to the Committee of the whole House. We all come from areas that have many small-scale business owners. It seeks to insert a new Section 3A, where a small business or a small-scale farmer will be the one to issue a tax invoice for the purpose of ascertaining tax liability. This will apply to those whose turnover does not exceed Ksh1 million. The emphasis here is the phrase, “does not”. This proposed amendment seeks to provide clarity and also simplify the compliance for business. Let us look at the extension of tax amnesty programme whose deadline is June 2025. Clause 3 of the Bill proposes to delete Section 37E of The Tax Procedures Act to extend the tax amnesty programme deadline from 30th June 2024 to 30th June 2025. This proposal will give taxpayers relief from the penalties and interests on unpaid taxes, which will also allow them to save money and re-invest in their businesses while increasing Government revenue. Clause 4 of the Bill also introduces a new section, Section 35F to the Tax Procedures Act, which offers relief in cases where recovering unpaid taxes becomes uncertain or challenging. If the Commissioner deems it impractical to collect a tax, or if there are significant obstacles, costs, or unfairness in pursuing it, they can choose not to pursue the unpaid tax with approval from the Cabinet Secretary. The word here is, “If the Commissioner deems it impractical to collect a tax, and if there are very significant obstacles along the way, costs, or unfairness in pursuing it, they can choose not to pursue the unpaid tax with approval from the Cabinet Secretary”. In such instances, the tax liability is considered resolved. This is very"
}