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{
    "id": 864929,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/864929/?format=api",
    "text_counter": 95,
    "type": "speech",
    "speaker_name": "Kitui Central, WDM–K",
    "speaker_title": "Hon. Makali Mulu",
    "speaker": {
        "id": 1955,
        "legal_name": "Benson Makali Mulu",
        "slug": "benson-makali-mulu"
    },
    "content": "The Constitution in Article 221 details the processing of the Budget Estimates through the relevant Committee of the National Assembly which is the Budget and Appropriations Committee. Indeed, Section 39 of the Public Finance Management (PFM) Act, 2012 provides that the National Assembly shall consider the estimates of revenue and expenditure guided by the Budget and Appropriations Committee. This implies that the Budget and Appropriations Committee guides the National Assembly in scrutinising and approving the fiscal framework. This entails projected revenue, including anticipated revenue raising measures that shall be introduced through annual Finance Bill loans and grants, and the total expenditure. Consequently, at the time of the consideration of the Finance Bill which is after passing of the Appropriations Bill, it is expected that the proposed revenue raising measures and tax incentives have been approved in the fiscal framework. Therefore, an introduction of any additional revenue raising measures or tax incentive should be deemed to be distorting the fiscal framework 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."
}