Kimani Francis Kuria

THAT, Clause 2 of the Bill be amended−

THAT, Clause 3 of the Bill be amended in the definition of “digital marketplace” by−

THAT, the Bill be amended by deleting Clause 4. This amendment seeks to reduce the time when foreign exchange losses can be claimed for tax purposes. We are reducing the period from five years to three years. The Committee listened to the stakeholders and recommended to reduce the time from...

THAT, the Bill be amended in Clause 6 − 25th June 2024 NATIONAL ASSEMBLY DEBATES 14

THAT, Clause 8 of the Bill be amended in the proposed New Section 12 E –

THAT, Clause 9 of the Bill be amended –

Section 12G is a clean up to provide for covered persons. Clause 12H is the one that was providing for 2.5 per cent Motor Vehicle Tax. The Departmental Committee on Finance and National Planning proposed the deletion of this particular Clause. We said it lies in the wrong Act. You...

THAT, Clause 10 of the Bill be amended in paragraph (a) in the proposed paragraph (ae) by deleting the word “ten thousand” and substituting therefor the words “fifteen thousand” appearing in sub-paragraph (iii) . Hon. Chairlady, this is where we are increasing the amount of money the employees will be...

Verbatim text unavailable — read this contribution in the official Hansard.

Verbatim text unavailable — read this contribution in the official Hansard.

THAT, Clause 20 of the Bill be amended in paragraph (a) by inserting the following new paragraph immediately after paragraph (s) —

THAT, Clause 23 of the Bill be amended— (Loud consultations)

Hon. Chairlady, to save time, let me move deletion of paragraph (a) on retaining tax exemptions on amateur sports, deletion of paragraph (b) providing for exemption of Income Tax of registered trusts and further deletion of paragraph (d) so that contributions of civil servants to public pension schemes will now...

THAT, Clause 25 of the Bill be amended in paragraph (b) —

THAT, the Bill be amended in Clause 26 by— 25th June 2024 NATIONAL ASSEMBLY DEBATES 20

THAT, Clause 30 of the Bill be amended by deleting the proposed subsection (5) and substituting therefor the following new sub-section-

THAT, Clause 31 of the Bill be amended in paragraph (a) —

Hon. Chairlady, during winnowing, we did agree with Hon. Leah on zero-rating this local manufacture of biodegradable sanitary towels. The Committee also proposes deletion of paragraphs H, I, J and K. This will make sure that we zero rate all raw materials that are used for local manufacturing of diapers...

Hon. Chairlady, we have made very good progress. We are done with the VAT Act and now we are in the Excise Duty Act. Hon. Chairlady, I beg to move: THAT, Clause 34 of Bill be amended-

Thank you, Hon. Chairlady, I beg to move: THAT, the Bill be amended in Clause 35 by-

Thank you, Hon. Chairlady, I beg to move: THAT, the Bill be amended by inserting the following new clause immediately after Clause 33- 33A. Section 65 of the Value Added Tax Act is amended by inserting the words “and exported goods” immediately after the words “imported taxable goods”. (The new...

I beg to move that the new clause 33A be now read a Second Time. (Hon. Raphael Wanjala spoke off the record)

Thank you, Hon. Chairlady, I beg to move: THAT, the Bill be amended by deleting Clause 36 and substituting therefor the following new clause:

THAT, Clause 39 of the Bill be deleted. This is a deletion of this provision. This Committee recommends that manufacturers be allowed to deduct excise duty on their raw materials so that we can continue to make our locally manufactured goods competitive in Kenya and the region. With that, I...

THAT, Clause 41 of the Bill be amended by deleting the words “five working days” and substituting therefor the following new words “by the fifth day of the following month” There was a provision that excise duty be paid within 24 hours but the manufacturers dealing with alcoholic beverages said...

Thank you, Hon. Chairlady. I was moving Clause 41 which was requiring manufacturers of alcoholic beverages to remit their excise duty within 24 hours. This was seen as very detrimental to their working capital. The Committee proposed an amendment to this clause so that excise duty is paid in the...

THAT, Clause 42 of the Bill be amended-

THAT, Clause 43 of the Bill be amended in paragraph (a) by inserting the words “the Defence Forces Welfare Services” immediately after the words “National Intelligence Services”; This provides for our hard-working soldiers, the Kenya Defence Forces (KDF) . Previously, Defence Forces Canteen Organisation (DEFCO) was exempt from tax. But...

THAT, Clause 44 of the Bill be amended in paragraph (a) by deleting the expression “three” and substituting therefor the expression “three point five”; (Question of the amendment proposed) (Question, that the word to be left out be left out, put and agreed to) 25th June 2024 NATIONAL ASSEMBLY DEBATES...

THAT, Clause 45 of the Bill be amended by deleting the proposed new section 7B and substituting therefor the following new clause Eco levy. 7B. (1) There shall be paid a levy to be known as the eco levy on the finished goods imported into Kenya specified in the Fourth...

THAT, the Bill be amended in Clause 46-

THAT, the Bill be amended in the proposed new Third Schedule—

THAT, the proposed Fourth Schedule in Clause 48 of the Bill be amended- 25th June 2024 NATIONAL ASSEMBLY DEBATES 41

Hon. Chairlady, I beg to move the new Clause 44A.

Hon. Chairlady, I beg to move that the new Clause 44A be now read a Second Time. (Question, that the new clause be read a Second Time, proposed) 25th June 2024 NATIONAL ASSEMBLY DEBATES 42 (Question, that the new clause be read a Second Time, put and agreed to) (Question,...

Hon. Chairlady, I beg to move that the new Clause 45A be now read a Second Time. (Question, that the new clause be read a Second Time, proposed)

THAT, the Bill be amended by deleting Clause 51 and substituting therefor the following new clause- Amendment of section 23A of Cap. 469.

THAT, Clause 52 of the Bill be amended−

THAT, Clause 53 of the Bill be amended by deleting paragraph (c) . This proposed amendment is seeking to make provisions for the lifting of an agency notice where taxes have been paid in full in execution of a court order to cure ambiguity with respect to the validity of...

THAT, Clause 55 of the Bill be amended in the proposed subsection (1) by inserting the words “including instalment taxes and input Value Added Tax” immediately after the words “future tax liabilities”. (Question of the amendment proposed) (Question, that the words to be inserted be inserted, put and agreed to)...

Hon. Chairlady, I beg to move that the new Clause 52A be now read a Second Time. This seeks to extend the tax amnesty that is expiring on 30th June 2024 to 31st March 2025. When the Finance Act of 2023 introduced tax amnesty, 1,058,734 taxpayers applied for amnesty, with...

Hon. Chairlady, I beg to move that the new Clause 62A be now read a Second Time. This is to provide for the establishment of the eco levy established under section 7B of the Miscellaneous Fees and Levies Act to restore our environment. (Question, that the new clause be read...

Hon. Chairlady, I beg to move that the New Clause 63A be now read a Second Time. This is a provision of the Public Finance Management (PFM) Act, to make sure our debt to Gross Domestic Product (GDP) anchor ceiling remains as per the provisions of our Constitution. (Question, that...

Hon. Chairlady, I beg to move that the New Clause 64A be now read a Second Time. Deputy Commissioners are operational officers who should not necessarily be appointed by the Board but who should be competently appointed by the Commissioner General of the Kenya Revenue Authority. (Question, that the new...

Hon. Chairlady, I beg to move that the new clause 66 be now read a Second Time. Amendment of section 13 of Cap.

THAT, Clause 1 of the Bill be amended –

Hon. Chairlady, I beg to move that the House reports its consideration of the Finance Bill (National Assembly Bill No. 30 of 2024) and its approval thereof with amendments. (Question proposed) 25th June 2024 NATIONAL ASSEMBLY DEBATES 53 IN THE HOUSE [The Temporary Speaker (Hon. Martha Wangari) in the Chair]...

Hon. Temporary Speaker, I beg to move that the House do agree with the Committee in the said Report. I also request Hon. Joseph Makilap to second the Motion for agreement with the Report of the Committee of the whole House.(Loud consultations)

Hon. Chairlady, we are in agreement with this particular amendment proposed by Hon. Rindikiri. We need to continue making sure that insurance services are penetrable in the country. Our penetration of insurance service remains the lowest in this region. Therefore, this amendment to remove introduction of VAT on insurance brokerage...

Hon. Chairlady, with recommittal of this Clause and the amendment as proposed by Hon. Rindikiri which the Committee agrees with, I beg to move: THAT, Clause 34 of Bill be amended-

I will not comment.

Hon. Chairlady, this House agrees with Hon. Kawanjiku’s amendment in Clause 42. Hon. Chairlady, I beg to move: THAT, Clause 42 of the Bill be amended-

THAT, the Bill be amended in the proposed new Third Schedule— 25th June 2024 NATIONAL ASSEMBLY DEBATES 66

I beg to move that the Committee does report to the House its consideration of the Finance Bill (National Assembly Bill No.30 of 2024) and its approval thereof with amendments.(Question proposed)(Question put and agreed to)(The House resumed) IN THE HOUSE [The Speaker (Hon. Moses Wetang’ula) in the Chair] CONSIDERATION OF...

Hon. Speaker, I beg to move that the House do agree with the Committee in the said Report. I request the Hon. Vice-Chair, Ambassador Langat, to second the Motion for agreement to the Report of the Committee of the Whole House

Hon. Speaker, I beg to move that the Finance Bill (National Assembly Bill No. 30 of 2024) be now read a Third Time. I ask the Vice-Chairperson to second. (Loud consultations)

Hon. Speaker, I beg to move that the Finance Bill (National Assembly Bill No.30 of 2024) be now read a Third Time. I ask Hon. Lang’at to second.

Thank you very much, Hon. Speaker. I watched the debate yesterday and today. I celebrate the democracy that our forefathers fought for. Kenyans across the political divide can sit down for hours on end and discuss issues of this country. As it has been said, the conversation in our country...

Thank you, Hon. Speaker. The challenges we have had with eTIMS and complaints by our farmers and our SMEs have made this Committee recommend the removal of the registration requirement for eTIMS for farmers and advocated for what we call reverse invoicing. The threshold for registration should be reduced to...

Thank you very much, Hon. Speaker, for your guidance. I rise before you today with a sense of gratitude and appreciation for the opportunity to speak to this greatly esteemed august House. The Departmental Committee on Finance and National Planning has fulfilled its mandate as outlined under Standing Order 245...

Asante sana Mhe. Spika. Nimesikia rafiki yangu Mheshimiwa Mbunge wa Mombasa akisema kuna kodi imewekwa kwa wagonjwa wa saratani. Ningependa anieleze ni kipengele kipi katika huu Mswada kinachoongea kuhusu hilo. Haya mambo ya kumisinform ama kudanganya Wakenya kwa mambo kama hayo kwa sababu ya siasa ni makosa. Haifai kufanyika.

On a point of order, Hon. Speaker. Yes, Chairman. Order, Leader of the Minority Party. Hon. Speaker, again, I rise on a point of order on misinformation. The Leader of the Minority Party has made reference to the Public Finance Management Act. He has said that if changes are made...

Thank you very much, Hon. Speaker, for your guidance. I rise before you today with a sense of gratitude and appreciation for the opportunity to speak to this greatly esteemed august House. The Departmental Committee on Finance and National Planning has fulfilled its mandate as outlined under Standing Order 245...

Asante sana Mhe. Spika. Nimesikia rafiki yangu Mheshimiwa Mbunge wa Mombasa akisema kuna kodi imewekwa kwa wagonjwa wa saratani. Ningependa anieleze ni kipengele kipi katika huu Mswada kinachoongea kuhusu hilo. Haya mambo ya kumisinform ama kudanganya Wakenya kwa mambo kama hayo kwa sababu ya siasa ni makosa. Haifai kufanyika.

On a point of order, Hon. Speaker. Yes, Chairman. Order, Leader of the Minority Party. Hon. Speaker, again, I rise on a point of order on misinformation. The Leader of the Minority Party has made reference to the Public Finance Management Act. He has said that if changes are made...

Thank you, Hon. Deputy Speaker. I beg to lay the following Paper on the Table: Report of the Departmental Committee on Finance and National Planning on its consideration of the Finance Bill, National Assembly Bill No. 30 of 2024. Thank you. 18th June 2024 NATIONAL ASSEMBLY DEBATES 32

Hon. Speaker, I beg to lay the following Paper: Report of the Budget and Appropriation Committee on its consideration of the Senate Amendments to the Division of Revenue Bill (National Assembly Bill No.14 of 2024) . Thank you very much. (Loud consultations)

Hon. Temporary Speaker, I beg to move the following Procedural Motion: THAT, pursuant to the provisions of Standing Order 120, this House resolves to reduce the publication period of the Finance Bill (National Assembly Bill No.30 of 2024) from seven days to four days. Hon. Temporary Speaker, the purpose of...

Thank you, Hon. Temporary Speaker. I beg to move the following Procedural Motion: THAT, pursuant to the provisions of Standing Order 120, this House resolves to reduce the publication period of the Finance Bill (National Assembly Bill No.30 of 2024) from seven days to four days. The essence of reducing...

Hon. Temporary Speaker, I thank all the Members who contributed to this robust conversation on the Ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. This is one of the avenues that we are looking forward to. We really discourage repatriation...

Hon. Speaker, I beg to move the following Motion: THAT, this House adopts the Report of the Departmental Committee on Finance and National Planning on its consideration of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, laid on the Table of the...

Hon. Deputy Speaker, I beg to lay the following Paper on the Table: Report of the Departmental Committee on Finance and National Planning on its consideration of the Parliamentary Pensions (Amendment) Bill, (National Assembly Bill No.15 of 2023) . NOTICE OF MOTION ADOPTION OF REPORT ON PUBLIC PETITION NO.11 OF...

On a point of order, Hon. Temporary Speaker.

Thank you, Hon. Temporary Speaker. I rise pursuant to Standing Order 127 to give a progress report on business pending before the Departmental Committee on Finance and National Planning. On Thursday, 21st March 2024, pursuant to the provisions of the Standing Order 44 (2) Committee on Finance and National Planning...

Thank you, Hon. Speaker. I thank Hon. Ruku for being seized of this matter. We created several incentives for SEZs and EPZs in this country in the Finance Act of 2023. However, we have seen a lot of gazettement of new and many SEZs and EPZs since that enactment. Some...

Hon. Deputy Speaker, I beg to lay the following Paper on the Table: Report of the Joint Departmental Committees on Finance and National Planning and Housing, Urban Planning and Public Works on their consideration of the Senate amendments to the Affordable Housing Bill (National Assembly Bill No.75 of 2023) Leader...

Hon. Deputy Speaker, I beg to second. Thank you, Hon. Deputy Speaker and the Leader of the Majority Party. At the outset, I would like to thank the Members of the Departmental Committee on Finance and National Planning and the Departmental Committee on Housing, Urban Planning and Public Works. We...

It is one Clause: Clause 11A and B. The Temporary Chairman (Hon. David Ochieng’) : Move one by one. Okay. Senate amendment to New Clause 11A THAT, the Bill be amended by inserting the following new clauses immediately after Clause 11— Investments by the Board. 11A. The Board may, with...

Hon. Temporary Chairman, New Clause 31D provides for a small allowance to be paid as a sitting allowance to the members in the counties who will be involved in matters affordable housing in the counties. (Question, that the new clause be read a Second Time, put and agreed to) added...

Hon. Temporary Chairman, before I go on, I would like to correct the information that has been passed in this House by Hon. Oundo. County governments are one of the implementing agencies. This means that if they would be allocated funds for implementing affordable housing, those reports would fall squarely...

Hon. Temporary Chairman, Hon. Toroitich read correctly that nothing in this Act shall preclude county governments from enacting legislation relating to affordable housing in the counties. For example, an Appropriations Bill by any county assembly to allocate funds for establishing whether it is institutional housing or affordable housing for the...

Hon. Temporary Chairman, this is meant to apply where there is already an established settlement earmarked for affordable housing. Those people have to be given notice, resettled, and preference has to be given to them in the purchase of the units to be built in that settlement. (Question, that the...

Thank you very much, Hon. Speaker. As we proceed to the Committee of the whole House, I would like to lay facts on a few issues Hon. James Nyikal raised yesterday during the Second Reading. It is good that we set this record straight. Hon. James Nyikal said that the...

Hon. Temporary Chairlady, the proposed amendment by Dr Nyikal and the explanation that he has given are misleading. By deleting the word “gross” and substituting it with “net” it will mean that for you to impose the levy, you will have to take into consideration all the deductions including one’s...

Hon. Temporary Chairlady, although this amendment seems to be very innocent, the difference between basic salary and gross salary implies that the employers and employees will reduce the basic pay payable and load all the other emoluments that are payable to the employees as allowances. For example, if you have...

THAT, clause 5 of the Bill be amended—

THAT, the Bill be amended by deleting and substituting therefor the following new clause— Debt recovery. No. 29 of 2015

Point of order. The Temporary Chairlady (Hon. Martha Wangari) : Order, Hon. Members. Order, Hon. Wamuchomba. There is a point of order from the Chairperson and we will hear him. Hon. Temporary Chairlady, I want to give Hon. Wamuchomba benefit of doubt because she has just joined us now, but...

Yes. Hon. Temporary Chairlady, I beg to move: That Clause 9 of the Bill be amended—

Hon. Temporary Chairlady we have consulted, and we agree with the amendments as proposed by Hon. Abdul Haro. This is to be able to provide for our Muslim brothers and sisters access to these funds by being Sharia compliant. (Question, that the words to be inserted (Clause 10 as amended...

Thank you, Hon. Temporary Chairlady. As Co- Chairpersons, we have consulted and we agree with the proposed amendment by Hon. (Dr) Nyikal and as moved by my good friend. This is to professionalise the academic qualifications and experience needed for the chairperson and members of the board. Therefore, we support...

Hon. Temporary Chairlady, our amendment was similar to that and that is why we yielded to their amendment. Our amendment is, therefore, dropped. (Proposed amendments by Hon. Kuria Kimani, Hon. Anthony Oluoch and Hon. Clive Gisairo dropped) (Clause 14 as amended agreed to) 21st February 2024 NATIONAL ASSEMBLY DEBATES 44

THAT, Clause 21 of the Bill be amended by deleting sub clause (2) and substituting therefor the following new clause— “ (2) A person qualifies to be appointed as the Chief Executive Officer if that person—

THAT, clause 22 (2) of the Bill be amended—

THAT, the Bill be amended by deleting Clause 30 and substituting therefor the following new clause- THAT, Clause 31 be amended - 21st February 2024 NATIONAL ASSEMBLY DEBATES 50 The Temporary Chairlady (Hon. Martha Wangari): Member for Seme is not in the House.Hon. (Dr) James Nyikal dropped) There is an...

On the amendment proposed by Hon. Wamuchomba, let me read verbatim what Clause 36 of the Bill says: The interest rates or administration fee for a loan issued under this Act shall be payable on a reducing balance as follows–

Hon. Temporary Chairlady, we support the further amendment to the clause as proposed by Hon. Abdul Haro. As the Joint Committee, we have agreed with it to provide for Sharia compliance for our Muslim brothers and sisters. The Temporary Chairlady (Hon. Martha Wangari) : The Chairman has already prosecuted his...

I beg to move: THAT, the Bill be amended by deleting Clause 37. This amendment is to recognise that loan repayment is contractual and, therefore, there is no need to put this in law. It can be dealt with in regulations. 21st February 2024 NATIONAL ASSEMBLY DEBATES 54 be left...

THAT, Clause 42 (2) of the Bill be amended by inserting the following new paragraphs immediately after paragraph (a) - (ab) requisite deposit for the housing under section 31 (2) ; (ac) identification documents under section 31; (ad) regulations under Part IIIA. This is the provision for regulations being amended...

Hon. Temporary Chairlady, I beg to move that the New Part 29D be now read a Second Time. This is the provision giving the Fund mandate to enter into contracts with private institutions and developers for construction of affordable houses. (Question, that the new part be read a Second Time,...

Hon. Temporary Chairlady, I beg to move that new Clause 40A be now read a Second Time. This amendment is seeking to provide for the commensurate penalty for misappropriation of funds and assets of the Fund. Therefore, the Bill provides a penalty that is commensurate to the amount of money...

Hon. Temporary Chairperson, I beg to move that the Second Schedule be amended... The Temporary Chairlady (Hon. Martha Wangari) : Hon. Chairperson, it is the Schedule. The Second Schedule. The Temporary Chairlady (Hon. Martha Wangari) : No, the Schedule. This has several imports. One is the amendment of the Income...

Hon. Temporary Chairlady, the Hon. Member refers correctly to Section 31 of the Employment Act but the sections that are being repealed on this Schedule are Sections 31 (b) and (c) . They were both introduced in the Finance Act of

Hon. Temporary Chairlady, with a lot of respect to my friend, the Member for Marakwet, any piece of legislation introduced, for instance, the Finance Act, will amend different Acts of Parliament. One of the Acts that was amended by the Finance Act is the Employment Act. In the same way,...