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{
    "id": 1587242,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1587242/?format=api",
    "text_counter": 324,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": " Thank you, Hon. Temporary Chairman. Section 12(d)(1) and (1a) of the Income Tax Act of 2023 provided for minimum tax. However, that particular proposal was challenged in our courts. It was said that you cannot tax a loss and for you to pay tax in Kenya, you must have derived an income from a particular activity. Therefore, requiring businesses to pay minimum tax would mean they are required to pay tax whether or not they derived income in Kenya. It is because of that merit that the courts declared it unconstitutional."
}