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{
    "id": 1587130,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1587130/?format=api",
    "text_counter": 212,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": "digital systems support services, where such services are not available in Kenya or the service provider is certified or accredited by an international regulatory, standard-setting, or licensing body.” (ii) by deleting paragraph (i) and substituting therefor the following new paragraph – (i) withdrawals; (iii) by deleting paragraph (t); (iv) by inserting the following new paragraph immediately after paragraph (t)— (u) gains or profits which are chargeable to tax under section 9(1) derived from the business of a ship owner or charterer;” (b) inserting the following new paragraphs immediately after paragraph (a)- (ab) in subsection (3) by − (i) deleting paragraph (o); (ii) deleting paragraph (h) and substituting therefor the following new paragraph- (h) withdrawals; (ac) in subsection (5A) by deleting the word “winnings” appearing immediately after the words “the tax deducted from” and substituting therefor the word “withdrawals”; This amendment amends Section 35(1)(a) of the Income Tax which currently exempts only specific commissions paid by resident air operators to non-resident agents for ticket sales. This broad scope leads to taxation of essential foreign expertise even when such services are completely unavailable locally. Additionally, this particular amendment provides for the taxation of withdrawals rather than winnings in the case of betting."
}