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{
    "id": 464077,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/464077/?format=api",
    "text_counter": 324,
    "type": "speech",
    "speaker_name": "Hon. (Prof.) Nyikal",
    "speaker_title": "",
    "speaker": {
        "id": 434,
        "legal_name": "James Nyikal",
        "slug": "james-nyikal"
    },
    "content": "Hon. Temporary Deputy Speaker, I will go by my observations. It is true; we put all those bodies in place. We talk about it every day, but what has really happened? How many times have we seen serious action being taken? Has corruption gone down? That is my interpretation. If the hon. Member sees it differently, that is his observation. In any case, Transparency International (TI) has always ranked us very high in terms of corruption. So, it may not be my view alone. Well, I agree that corruption is a vice that we must fight. Hon. Temporary Deputy Speaker, I was saying that the provision for dealing with conflict of interest is very admirable in this Bill. I also like this Bill because the Tribunal will have the powers of the court. So, it is not going to be window-washing so that it may look like something is happening. When we have a situation where both the tax collector and the taxpayer can be summoned with the same vigour to appear before the Tribunal, as a taxpayer, you can face the tax collector with confidence and feel comfortable that something is really happening. The Bill further provides that if you are not satisfied with the decision of the Tribunal, you can file an appeal with the High Court. I really find this provision supportive to businesspeople. However, as other hon. Members have said, there may be areas that we may have to look at. An example is Clause 12, which provides that as you lodge a complaint with the Tribunal, you must pay a non-refundable fee of Kshs20,000. That is punitive. We must always consider small-scale businesses. These are the people who cannot keep their tax records properly. They are the people who are likely to get into problems and appeal. If we provide for that kind of fee, small businesses will not be able to appeal. So, even if the Tribunal is established, it will only serve those who have the financial muscle. I may probably amend that bit and say that we can retain that fee in order to avoid frivolous appeals. However, once you win the case, you should get your money back. That would, probably, be the best way to go about it. Hon. Temporary Deputy Speaker, I am happy that this Bill seeks to harmonise all other taxation laws. We have discussed a lot of tax laws in this country. We discuss tax in the Value Added Act as well as in the Finance Act. I can see that this Bill seeks to harmonise all those laws and put them together in one Act. With those remarks, I beg to support the Bill. 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."
}