Entry Instance

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

{
    "id": 601914,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/601914/?format=api",
    "text_counter": 162,
    "type": "speech",
    "speaker_name": "Hon. Kang’ata",
    "speaker_title": "",
    "speaker": {
        "id": 1826,
        "legal_name": "Irungu Kang'ata",
        "slug": "irungu-kangata"
    },
    "content": "Thank you, Hon. Speaker. I rise to support this Bill, but allow me to raise some pertinent issues, which are not clear to me. The first issue I am going to raise regards tax relief. I have noted that we do not have any chapter in this Bill that deals with tax reliefs. In normal tax law, you will find that there are some people who get some reliefs, for instance, a married couple. The idea is to avoid what we call double taxation. One may probably argue that it is provided for in another law. I am not so certain. Even if that is true, I would imagine that this being the tax procedures Bill, the procedure for applying for that relief ought to be provided. There are investors whom the State, in its wisdom, feels they can be given a tax relief. The procedure of applying for that tax relief ought to be provided here. I have looked at the functions and powers of the Commissioner-General. I have seen that that Commissioner-General does not have the power to give a tax relief under this Bill. I would imagine that the Chair of the relevant Committee will consider bringing in some new clauses touching on tax relief at the Committee Stage. With regard to Clause 20, on licensing of tax agents, it provides for regulations that will set out qualifications for people who will be tax agents. It is my humble opinion that we need to set that criteria in this law. The idea is you never know the kind of criteria that may be set by the Commissioner-General out there. Of course the Commissioner-General is obliged to bring regulations to this Parliament for validation. However, taking into account your recent ruling on that issue, or regulations, we may not have a lot of leeway to probably set out various issues that we Members may feel we want to indicate as qualifications for being a tax agent. I say so because I have always felt that one way of creating employment among young people is to create professions. For instance, we should have said that for you to be a tax agent, you should have done Bachelor of Commerce in accounting or Bachelor of Arts in Economics. That would be one of the qualifications for one to become a tax agent as opposed to a situation where you leave that to the whims of the CG as provided by Clause 20 of this Bill. Another aspect I want to bring to the attention of the Committee is Clauses 41 and 43. Clause 41 is on distress orders while Clause 43 is on the preservation of funds as provided in Part VII of this Bill. I have seen a situation where KRA has sweeping powers in recovery of funds. They will come on their own Motion and do a notice to the bank and freeze your account, yet you have not been given adequate time to make a representation as to whether you really owe KRA any dues or not. That is unfair; it offends the rule of fair administrative action, where you give the CG, or KRA, sweeping powers to recover one’s assets without his representation."
}