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{
    "id": 290505,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/290505/?format=api",
    "text_counter": 20,
    "type": "speech",
    "speaker_name": "Mr. Githae",
    "speaker_title": "",
    "speaker": {
        "id": 159,
        "legal_name": "Robinson Njeru Githae",
        "slug": "robinson-githae"
    },
    "content": "Mr. Temporary Deputy Speaker, Sir, I thank hon. Mbadi for that very important question. Many disputes have been on the VAT Act. In the proposed amendments which the Cabinet has already approved, and I am told the Attorney-General has now finalized the VAT Bill, gives the Commissioner for the VAT authority to give declaratory advices. In other words, what has been happening is that a business enterprise would perform its functions the way it thinks the law states only for the Commissioner to come and dispute that the way he or she has treated the expense is not the way it should be treated. Therefore, a dispute arises, and we have very many of those disputes. In fact, our local tax dispute tribunals are meeting almost every day. However, in the new laws and even in the Income Tax, if it is the Commissioner for Income Tax, you can write to him and ask for an advisory opinion that; is the way I am treating this expense the right way? Therefore, the Commission will be able to issue that advice in advance. What is happening now is that it is done after. It is when they do assessment or audit that they discover that the way you have been treating certain expenses which you thought were allowable are not allowable and, therefore, dispute arises. We hope that if we do this, businesses will be able to ask for advisory opinion which will be binding and that will sort out the numerous disputes. I assure you that there are very many disputes now on taxes."
}