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{
"id": 193512,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/193512/?format=api",
"text_counter": 94,
"type": "speech",
"speaker_name": "Mr. Kimunya",
"speaker_title": "The Minister for Finance",
"speaker": {
"id": 174,
"legal_name": "Amos Muhinga Kimunya",
"slug": "amos-kimunya"
},
"content": "Mr. Speaker, Sir, last year, I imposed an Excise Duty of 120 per cent on plastic bags in line with our East African Community partner States to discourage environmental degradation. I have received presentations from the industry players on the effect this duty has had on the sector and consumers of basic foodstuffs packed in plastic bags. To remove the adverse effects it imposes on the sector and consumers, I am proposing to amend the law to allow for refund of any Excise Duty paid on plastic bags used for packaging by local manufacturers. I expect the traders to pass on the benefits arising from this measure by reducing the prices of basic commodities. This facility will only be available upon application to the Commissioner by a manufacturer. To complement and encourage the efforts of the various educational institutions that provide assistance to their employees by way of subsidising the fee payable, or exempting them from paying fees in respect of their dependants, I propose to provide that where an employer who is an educational institution, grants his employee's dependants free or subsidised education, such an arrangement shall neither constitute a taxable benefit on the employee nor an income chargeable on the employer. Mr. Speaker, Sir, last year, I exempted from tax any monthly pension paid to senior citizens of 65 years and above. This positive gesture, however, left out those senior citizens who may receive pensions in lumpsum or at intervals other than monthly. To further make life comfortable for these important senior citizens in our society, I propose to, once again, exempt lumpsum pension paid to our senior citizens. I believe, this will encourage some of us who are not there yet, to live longer. The National Housing Corporation (NHC) has embarked on an ambitious programme of putting up low-cost housing to make houses affordable and accessible by the poor segment of society. The targeted beneficiaries of this tenant-purchase scheme, however, have not, in the past, been entitled to mortgage relief, unlike other mortgage arrangements. To ensure equity and encourage low-income Kenyans to take advantage of the National Housing Scheme, I propose to provide for relief of interest on mortgage facilities provided by the NHC up to a maximum of Kshs150,000 per annum, in line with other mortgage schemes. Mr. Speaker, Sir, we continue to recognise the need to allow married women to declare 1156 PARLIAMENTARY DEBATES June 12, 2008 their income separately from sources such as employment and professional services. Now, in order to further grant our women their own right as taxpayers, I propose to allow such women to also declare income they have earned from sources such as interest and rent, which currently is being declared by their husbands. Our Kenyan artists and sportsmen have put this country on the world map through their achievements on the global stage. However, they are required to pay tax in the countries where they perform, and at the same time, they are liable to tax in Kenya. To remove this double-taxation that might arise, I propose to allow for any tax paid abroad by any of our artists and sportsmen to be available for offset against the tax payable in Kenya, provided that the person furnishes evidence of payment of such tax in the other country and thus reduce their tax burden."
}