Entry Instance

HTTP 200 OK
Allow: GET, PUT, PATCH, DELETE, HEAD, OPTIONS
Content-Type: application/json
Vary: Accept

{
    "id": 464072,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/464072/?format=api",
    "text_counter": 319,
    "type": "speech",
    "speaker_name": "Hon. (Prof.) Nyikal",
    "speaker_title": "",
    "speaker": {
        "id": 434,
        "legal_name": "James Nyikal",
        "slug": "james-nyikal"
    },
    "content": "The issue of tax is important and we know that Kenya is probably one of the highest taxed nations in the world. That is also important because we need services, good infrastructure, hospitals and schools. Therefore, we must pay tax. However, even the process of paying tax in the past has been very difficult. A situation has arisen where the taxpayer and the tax collector are virtually enemies. This is because of the processes that were involved, which were very inflexible. Many times small businesses have even had to close because when the Commissioner makes a decision, there is absolutely no way they can protect themselves. If they had to make an appeal, they had to make an appeal to the same person who had made the decision. This absolutely made no sense. Therefore, I support this Bill that establishes a separate tribunal which in a way brings the taxpayer and the Commissioner to the same level so that when the taxpayer appears before the Tribunal, he or she is, at least, happy and confident that he or she will be heard. It is also important because the funding of the proposed Tribunal will be undertaken by the Government. Again, that shows the importance that we have put in the process, of protecting the taxpayers and giving them a leeway in resolving tax compliance issues. Many small-scale businesses have closed down not because they had committed any offences but just because the Commissioner had decided that they should do so. We also know that there are times when some KRA officials misuse their positions to punish people unfairly and perpetrate corruption. Sometimes an officer would threaten a businessman: “If you do not do this, I will levy this tax.” When the businessman goes to appeal, he finds himself appealing to the same official. Therefore, this Bill is very important. Hon. Temporary Deputy Speaker, I like this Bill because, for example, in Clause 9, it proposes very practical ways in which the Tribunal will function. It appears to me that the chairperson of the Tribunal will constitute a panel, depending on the case before it. This makes it flexible and relevant to whoever appears before the Tribunal. I am also happy with this because it avoids conflict of interest. I know that we have accepted 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."
}