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{
    "id": 689249,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/689249/?format=api",
    "text_counter": 362,
    "type": "speech",
    "speaker_name": "Hon. Langat",
    "speaker_title": "",
    "speaker": {
        "id": 384,
        "legal_name": "Benjamin Kipkirui Langat",
        "slug": "benjamin-langat"
    },
    "content": "Hon. Temporary Deputy Chairlady, when you are wrongly refunded by the KRA and you do not pay immediately, they start levying interest on the excess payment you received. However, if you have overpaid and you require a refund, they do not pay you interest. The Committee proposes that it should be two-way. If I delay then I will pay interest to the KRA and if the KRA determines that I have overpaid taxes and I need a refund, it should repay me immediately. If the KRA delays for more than two years, then the amount shall start attracting interest at 1 per cent per month or part thereof of such unpaid amounts after the period of two years. We have provided a window of two years. This is to encourage the KRA to be efficient in refunds."
}