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{
    "id": 809776,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/809776/?format=api",
    "text_counter": 170,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "(1A)Notwithstanding subsection (1), for purpose of collection of withholding tax for winnings, a person shall not be required to have a personal identification number and a withholding tax certificate. That is under the new sub-section. This is cognisant of the fact that if we do not do this, implementation will be an effort in futility. In the past, there have been attempts to do this. According to the Kenya Revenue Authority (KRA) and the National Treasury, it is sometimes very difficult to implement some of those proposals, especially when dealing with withholding tax which is done monthly. The players are small-timers who play on their mobile phones. When you talk about the personal identification number (PIN) and withholding tax certificates and they have won Kshs50 or Kshs100 - which is the bulk of winnings - it becomes an effort in futility. They will remit the tax but they will not be required to be accompanied by a PIN certificate and withholding tax certificate. Hon. Temporary Deputy Chairman, I beg to move: THAT, the Schedule be amended by- (d) in the provisions relating to the Part I of the First Schedule by- (i) deleting the proposed new paragraph 56 and substituting therefor the following new paragraph— “56. Compensating tax accruing to a power producer under a power purchase agreement”; (ii) deleting the proposed new paragraph 57; (e) inserting the following new amendment immediately before the proposed amendment to Paragraph 3 of Head B in the Third schedule— NEW Head A Insert the following new paragraph immediately after paragraph 2— Affordable housing relief. 3. The amount of affordable housing relief shall be 15% of the gross emoluments but shall not exceed Kshs108,000 per annum. The justification for this is that you know…"
}