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{
    "id": 969209,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/969209/?format=api",
    "text_counter": 285,
    "type": "speech",
    "speaker_name": "Kajiado South, JP",
    "speaker_title": "Hon. Katoo ole Metito",
    "speaker": {
        "id": 13239,
        "legal_name": "Janet Marania Teyiaa",
        "slug": "janet-marania-teyiaa"
    },
    "content": "and their domestic laws. It is purely on national taxation and, therefore, does not have any fiscal implications to counties. I want to comment on Article 28 which is about coming into force. It is clearly defined that the Convention will come into force on the 1st day of the month following the expiry of a period of three months after the date on which five States have expressed their consent to be bound by the Convention in accordance with the provisions of this Convention. Already, there are 135 States. Therefore, it is already in force for partner States that have ratified it. Article 29 talks about territorial application of the Convention. Where will it be applied? It states that any later date by a declaration addressed to one of the depositories extend the application of this Convention to any other territory specified in the declaration. So, it explains the territorial application of the Convention. Another very important Article is 14 that talks of time limits. This is concerning any period beyond which a tax claim cannot be enforced and shall be governed by the law of the applicant’s State. Therefore, there is a time limit within which a tax claim can be applied. It is well defined. There is also Article 9 which explains very well how to handle tax examination abroad. Therefore, it explains how to do both a request and an exchange with the competent authority on tax examination. Article 10 explains how to handle conflicting information. At times you may seek information from an institution or an authority or an individual, but the information conflicts with the information that is already in your possession. Therefore, Article 10 explains how to handle such conflicting information. It, therefore, suffices to say that the objective of this Report is to seek approval of the National Assembly of Kenya to ratify this multilateral convention on mutual administrative assistance on tax matters. It was approved by the Cabinet on 8th June 2016 and later approved for ratification on 1st August 2018. Therefore, today we are called upon as the National Assembly to note the contents of the memorandum as well as approve the ratification of the Convention. I beg to move. With your permission, I request Hon. Peter Mwathi to second."
}