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{
    "id": 99383,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/99383/?format=api",
    "text_counter": 208,
    "type": "speech",
    "speaker_name": "Mr. Nyambati",
    "speaker_title": "",
    "speaker": {
        "id": 116,
        "legal_name": "Walter Enock Osebe Nyambati",
        "slug": "walter-nyambati"
    },
    "content": "I would like to specifically address the issue of taxation. The Commission noted that the Tribunal had received various submissions from Kenyans on taxation on the remuneration of the Member of Parliament, and in particular, the taxation of allowances. The Tribunal recommended the taxation of some allowances and the exemption from taxation of other allowances. Meaning that in its wisdom, the Tribunal looked at some of the allowances which may be taxable and those which may not be taxable. The Tribunal recommended the taxation of some allowances and exemption from taxation of other allowances. The allowances recommended to be taxed are primarily those that accrue as a direct benefit to the Member of Parliament such as sitting allowance, responsibility allowance, extraneous allowance and severance pay. The allowances recommended to be tax exempt by the Akiwumi Tribunal are primarily those that are facilitative. These are the ones which facilitate the Member of Parliament to do his duties. These are house allowance, constituency allowance and car maintenance allowance."
}