{"count":1608389,"next":"http://info.mzalendo.com/api/v0.1/hansard/entries/?format=json&page=156906","previous":"http://info.mzalendo.com/api/v0.1/hansard/entries/?format=json&page=156904","results":[{"id":1587242,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587242/?format=json","text_counter":324,"type":"speech","speaker_name":"Molo, UDA","speaker_title":"Hon. Kuria Kimani","speaker":null,"content":" Thank you, Hon. Temporary Chairman. Section 12(d)(1) and (1a) of the Income Tax Act of 2023 provided for minimum tax. However, that particular proposal was challenged in our courts. It was said that you cannot tax a loss and for you to pay tax in Kenya, you must have derived an income from a particular activity. Therefore, requiring businesses to pay minimum tax would mean they are required to pay tax whether or not they derived income in Kenya. It is because of that merit that the courts declared it unconstitutional."},{"id":1587243,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587243/?format=json","text_counter":325,"type":"speech","speaker_name":"Molo, UDA","speaker_title":"Hon. Kuria Kimani","speaker":null,"content":"Hon. Temporary Chairman, it is also important to note that the ruling was not challenged. Therefore, continuing to have Section 12(d) in our books is senseless, necessitating the move to repeal that section of the Income Tax Act."},{"id":1587244,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587244/?format=json","text_counter":326,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":" That makes a lot of sense."},{"id":1587245,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587245/?format=json","text_counter":327,"type":"scene","speaker_name":"","speaker_title":"","speaker":null,"content":"(Question, that the new clause be read a Second Time, put and agreed to)"},{"id":1587246,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587246/?format=json","text_counter":328,"type":"scene","speaker_name":"","speaker_title":"","speaker":null,"content":"(Question, that the new clause be added to the Bill, put and agreed to)"},{"id":1587247,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587247/?format=json","text_counter":329,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":"Hon. Members, before we proceed to the next Order, I wish to recognise, in the Speaker's Gallery, the presence of students from St. Joseph Girls Kipsaina from Keiyo South Constituency, Elgeyo Marakwet County. They are welcome to Parliament to follow our proceedings this afternoon. Thank you."},{"id":1587248,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587248/?format=json","text_counter":330,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":"Next clause."},{"id":1587249,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587249/?format=json","text_counter":331,"type":"scene","speaker_name":"","speaker_title":"","speaker":null,"content":"New Clause 6A"},{"id":1587250,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587250/?format=json","text_counter":332,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":"THAT, the Bill be amended by inserting the following new clauses immediately after clause 6- Repeal of section 12f of 6A. Section 12F of the Income Tax Act is repealed. Cap.470."},{"id":1587251,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587251/?format=json","text_counter":333,"type":"scene","speaker_name":"","speaker_title":"","speaker":null,"content":"(The new clause was read a First Time)"}]}