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{
    "id": 235102,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/235102/?format=api",
    "text_counter": 245,
    "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 17 be amended in the proposed subsection (2) by inserting the words \"or outside\" immediately after the words \"established in.\" Mr. Temporary Deputy Chairman, Sir, we amended Section 9 of the Income Tax Act basically to widen the scope of taxation on the apparatus set up in Kenya by non-residents for purposes of transmission of messages to include optical fibre, television broadcasting, VSAT, internet, satellite and other methods of communication. What this meant is that gains of profit that accrue to a non-resident person from transmission of messages using these apparatus will be subject to a Withholding Tax of 5 per cent on the gross amounts. We did not define what would happen if these apparatus were set up outside the country. Basically, we are now bringing it up to include the apparatus both in country and outside, so long as it is business operated by a non-resident."
}