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{
    "id": 464042,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/464042/?format=api",
    "text_counter": 289,
    "type": "speech",
    "speaker_name": "Hon. Langat",
    "speaker_title": "",
    "speaker": {
        "id": 384,
        "legal_name": "Benjamin Kipkirui Langat",
        "slug": "benjamin-langat"
    },
    "content": "There are some areas that we will look at, including the qualifications because matters of taxation are necessarily about law. So, my Committee will bring some amendments so that we do not make it a legal process. It is a practical process in which business communities and tax experts must be involved. So, on the issue of the chairperson being a judge of the High Court, we are going to consider whether we can include other professions to open it up because tax is beyond the legal framework. The part also says we should have not less than 15 members who must be degree holders in various fields including law, public finance, economics and other areas. Not more than 20 persons will be appointed by the Cabinet Secretary. These members will have a secretary who will be the Chief Executive Officer. Therefore, the tribunal will comprise the chairperson and 15 members, or not more than 20 members, who are qualified and who will hold office for a five-year period but non-renewable. Part III of the Bill deals with the process of making the appeal itself. It deals with the procedure for making an appeal to the tribunal against a decision made by the Commissioner. One of the requirements is that whoever disagrees with the Commissioner must give notice of the appeal, which should be in writing and submitted to the tribunal within 30 days upon receipt of the decision of the Commission. So, there is a requirement that if you disagree, then you must give notice of your appeal to the tribunal within 30 days, so that you can file your case and it can be heard. Hon. Temporary Deputy Speaker, this tribunal has been given powers to summon witnesses; these powers are like those of a court, so that you must attend sessions and give evidence to the tribunal. Therefore, I agree that the Commissioner must come and the taxpayer and the person who has appealed must also come to give evidence. So, we need to give the tribunal enough powers to summon people and get evidence. This is because at the end of the day, we must hold them accountable for the decision they will come up with. Therefore, we must give them enough powers to be able to arrive at a very good decision. Hon. Temporary Deputy Speaker, if you disagree again, then you will appeal to the High Court against the decision of the tribunal, and that will be another process. Part V deals with offences. If you make false statements to the tribunal or false claims and you produce false documents it will be a crime. This again is meant to give credibility to the work of the tribunal, so that the decision they will arrive at will be a decision based on correct documents and statements provided by those who give evidence. We have also given immunity to officers from personal liability in matters they handle in good faith, so that they can execute their duties without fear or favour. The last part of the Bill repeals the various sections of the Customs and Excise Act, Income Tax Act and Value Added Tax. I just mentioned when I was starting this debate that we are trying to create one body to deal with appeals. We will do away with provisions in various Acts like the VAT Act and the Excise Duty Act. We are saying that we want to remove from those Acts appeal related provisions and consolidate then in one law, so that you have one place where everybody will go, that is our tribunal. If you have a problem with our assessment, you will go and lodge an appeal. So, this is really a very good innovation and I want to urge the House to support the creation of the tribunal and give it enough powers as a far as possible. I want to The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}