Benjamin Kipkirui Langat

All parliamentary appearances

Entries 2371 to 2380 of 2560.

• 6 Aug 2013 in National Assembly: THAT, Clause 30 be amended by deleting the word “three” appearing in the proviso and substituting therefor the word “twelve”. view
• 6 Aug 2013 in National Assembly: For the benefit of the House, there will be a situation where the taxpayers will fail to pay taxes by error. Therefore, we must claim the tax from the taxpayer. It was proposed that such a claim must be done within three months but after deliberations the Committee and the stakeholders agreed that we extend the period from three months to twelve months. This is because according to some experts, most of the errors are discovered during the audit exercise. Therefore, we agreed that we increase the period from three months to twelve months, so that the taxpayers are given ... view
• 6 Aug 2013 in National Assembly: Hon. Temporary Deputy Chairlady, I beg to move:- view
• 6 Aug 2013 in National Assembly: THAT, Clause 36(1) be amended by deleting the word “seven” appearing immediately before the word “days” and substituting therefor the word “thirty”. view
• 6 Aug 2013 in National Assembly: Basically, this deals with a situation where somebody no longer supplies goods which are supposed to be levied VAT and they are supposed to deregister. The proposal in the Bill says that you must deregister within seven days, but the Committee said that, The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor. view
• 6 Aug 2013 in National Assembly: that is a short period for one to be able to deregister the goods. We agreed to give them 30 days. view
• 6 Aug 2013 in National Assembly: Hon. Temporary Deputy Chairlady, I beg to move:- THAT, Clause 49 be amended— (a) in subclause (1), by deleting the words “without warrant” and substituting therefor the words “with warrant”; (b) by inserting the following new subclauses immediately after Subclause (10)— “(11) Any audit or examination of the records of a registered person pursuant to this section shall be finalized within six months from the date it commences. (12) In the event that the audit or examination is not completed within six months as contemplated in subsection (11), an authorized officer may request the Commissioner to extend the period for ... view
• 6 Aug 2013 in National Assembly: This section basically gives the Commissioner power to enter into your premises when he suspects that you are doing something wrong as far as tax is concerned. After deliberations, we were saying that he can enter without a warrant, but people came and The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor. view
• 6 Aug 2013 in National Assembly: said that this can be unconstitutional as far as the Bill of Rights is concerned. So, we are proposing the amendment, so that he must have a warrant, but we have given him some powers under (c). Under Clause 49, I have (a), (b) and (c). We are saying that he must have a warrant, but under (c) of the same, notwithstanding lack of a warrant he will have power to secure the place pending obtaining the warrant, so that we do not lose tax, but we obey the Constitution at the same time. view
• 6 Aug 2013 in National Assembly: Hon. Temporary Deputy Chairlady, I beg to move:- THAT, Clause 63 be amended by— (a) renumbering the existing provision as subclause (1); (b) inserting the following new subclause immediately after the renumbered subclause (1)— “(2) Regulations made under this section shall be tabled before the National Assembly for approval before they take effect.” The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor. view