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"id": 910343,
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"type": "speech",
"speaker_name": "Mr. Henry Rotich",
"speaker_title": "The Cabinet Secretary for the National Treasury",
"speaker": {
"id": 13142,
"legal_name": "Henry Rotich",
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"content": "With the increasing demand for mobilise resources, there is need to expand the tax base and enhance our revenue. Over the years, with the expanded economy, there has been an increase in services that are offered on commercial basis, some of which are not within the ambit of withholding tax. I, therefore, propose to expand the scope of application of withholding tax by subjecting additional services, other than management and professional fees to Withholding Tax. These services include security, cleaning and fumigation services, catering services offered outside hotel premises, transportation of goods excluding air transport services, sales promotion, marketing and advertising services. These measures will enhance tax compliance by persons offering these services."
}