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"content": "Current tax procedures are contained separately in each tax law. The best practice worldwide is to have all procedures which are general and applicable to all tax laws under one law. In the spirit of tax modernisation in Kenya, I propose to introduce the Tax Procedure Bill which will contain uniform procedures across the three tax legislations, that is VAT, Excise Duty and Income Tax. The Bill is aimed at simplifying tax administration which, at the same time, will reduce the cost of compliance."
}