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"type": "speech",
"speaker_name": "Hon. Langat",
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"speaker": {
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"legal_name": "Benjamin Kipkirui Langat",
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"content": "Hon. Temporary Deputy Chairlady, I beg to move:- THAT, Clause 39 of the Bill be amended by inserting the following new paragraph immediately after paragraph (b) – “(c) by inserting the following new subsection after subsection (4) – (5) The Commissioner shall repay the overpaid tax within a period of two years from the date of application, failure which the amount due shall attract an interest of 1% per month or part thereof of such unpaid amount after the period of two years. When you overpay tax to the KRA and you need a refund, the KRA takes too long to refund your excess tax. But when you are wrongly refunded by the KRA and you do not repay back immediately---"
}