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{
    "id": 1585796,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1585796/?format=api",
    "text_counter": 203,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": "THAT, Clause 15 of the Bill be amended by- (a) deleting the words “by inserting the following new subsection immediately after subsection(1C)” and substituting therefor the following new paragraph- (a) in subsection (1C) by deleting the words “six months” and substituting therefor the words “three months”; (b) inserting the following paragraph immediately before the proposed Section (1D)- (b) by inserting the following new subsection immediately after subsection(1C)- This amendment provides that the Commissioner should respond to an application for change of accounting year within three months, and not six months, in order to remove inefficiencies. Again, as I explained in the two previous clauses, we are trying to make sure that the Commissioner is also responsible for timelines. For example, where a taxpayer has applied for changing their financial year, we are reducing the time in which they are supposed to respond from six months to three months. There is something that we will consistently see in the entire amendments that we will move. Where the Commissioner does not respond, then that particular application by the taxpayer shall be deemed to have been accepted. This gives leeway to the taxpayer, and not just power to the Commissioner, to make sure our tax system is not only fair, but also transparent and equitable."
}