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{
    "id": 809621,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/809621/?format=api",
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    "content": "Article 210(1) of the Constitution provides that no tax or licensing fee may be imposed, waived or varied except as provided by legislation. Further, Section 2 of the Provisional Collection of Taxes and Duties Act regarding provisional orders provides that: “If a Bill is published in the Gazette whereby, if such Bill were passed into law, any tax or duty, or any rate, allowance or administrative or general provision in respect thereof, would be imposed, created, altered or removed, the Cabinet Secretary may, subject to this Act and notwithstanding the provisions of any other written law relating to taxes and duties, make an order that all or any specified provisions of the Bill relating to taxes or duties shall have effect as if the Bill were passed into law”. Hon. Members, you recall that under the Statutory Instruments Act and National Assembly Standing Orders, all Orders are statutory instruments and therefore require approval of the House. Provisional Collection of Taxes and Duties Order, in respect of the Finance Bill, 2018, is a ways and means matter. I will, therefore, refer the Legal Notice to the Departmental Committee on Finance and National Planning for consideration and not Committee on Delegated The electronic version of the Official Hansard Report is for information purposes only. Acertified version of this Report can be obtained from the Hansard Editor."
}