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{
    "id": 845339,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/845339/?format=api",
    "text_counter": 142,
    "type": "speech",
    "speaker_name": "Uasin Gishu CWR, JP",
    "speaker_title": "Hon. (Ms.) Gladys Boss Shollei",
    "speaker": {
        "id": 13278,
        "legal_name": "Gladys Jepkosgei-boss Shollei",
        "slug": "gladys-jepkosgei-boss-shollei"
    },
    "content": " The Excise Duty Act, Section 10, provides that the Commissioner General shall by notice in the Gazette specify the rate of excise duty every two years to take into consideration the account of inflation and in accordance with the formulae that is specified in Part I of the First Schedule. In this case, the Commissioner General in exercise of that power published the Excise Duty Act adjustment rates inflation schedule 2018. These regulations were published on the 13th July 2018. This was tabled before the House on 23rd July 2018. It was immediately committed to the Committee on Delegated Legislation. Hon. Speaker, the excise duty that is also referred to commonly in Kenya as “the sin tax” is levied on products such as alcohol, tobacco and such other products deemed to be harmful to the users and the citizenry in general. The expected benefit of the adjustment of these rates for inflation is intended to deter consumption of such products. Also, in other countries and Kenya, it is meant to raise revenue which can be reinvested to address the effects or damage that could have been caused by these products. We then go to Section 8 of though Excise Duty Act which also allows the CS, on his discretion as he may deem necessary, to amend the First Schedule of the Act. If he does so, he can only do it within certain conditions. One, the increase or decrease of the excise duty should not exceed 10 per cent of the rate that is specified in the Act. 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."
}