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{
    "id": 235090,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/235090/?format=api",
    "text_counter": 233,
    "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. Temporary Deputy Chairman, Sir, I beg to move:- THAT, Clause 16 be amended in subclause (a) by inserting the words \"or such other amount as the Commissioner may prescribe\" immediately after the words \"per November 9, 2006 PARLIAMENTARY DEBATES 3563 day\" appearing in the proposed subparagraph (iii). Mr. Temporary Deputy Chairman, Sir, when I was moving the Finance Bill, we allowed for expenditure for out of pocket or subsistence up to Kshs2,000 to be deemed as reimbursement for tax purposes. But as we did that, an issue came up as to what happens if somebody spends Kshs2,100. This amendment is seeking to give leeway to the Commissioner of the Kenya Revenue Authority to prescribe amounts other than the Kshs2,400, where the amount is not necessarily wavering, rather than having to come back to the House every time there is an excess of that. So, it is just to give leeway to the Commissioner-General for purposes of ease of administration of the Act."
}