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{
    "id": 1508324,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1508324/?format=api",
    "text_counter": 124,
    "type": "speech",
    "speaker_name": "North Imenti, Independent",
    "speaker_title": "Hon. Rahim Dawood",
    "speaker": null,
    "content": "This is impossible. There is no provision if I buy something from a retailer in town of less than Ksh1,000 on the ETR. So, they have to buy new ETRs with all these features. This cannot be done because the cost implication on the taxpayers will be a lot. I suggest that the Committee should change this amendment. Hon. Deputy Speaker, Clause 3 seeks to amend Section 37E by providing tax amnesty up until 31st December 2022. This is a noble thing, but it was set two years back. My suggestion to the Committee is to extend the date to 31st December 2023 instead, effectively adding an extra year. I propose similar changes to Clause 37E (3) to also reflect the 2023 dates. Clause 4 states that it may be impossible to recover certain taxes as it costs more sometimes to collect them than to write them off. For instance, if a business has failed and there is no chance of recovering the taxes, collection becomes very difficult. We introduced the Induplum rule in the banking industry, where the interest amount should not exceed the principal. I wish we could do the same in this Bill by either introducing a new clause or deleting one of the clauses here. We should have an In duplum rule for all the principal taxes payable. The good thing about Clause 4 is that Section 37(4) provides for the Cabinet Secretary to gazette all the waivers every four months. We need to be cautious in this country because a waiver was granted to an investor in either 2015 or 2017, and just a few days ago, I read in the"
}