Microsoft word - tuesday august 06-08-2013 - supplementary order paper
Eleventh Parliament First Session REPUBLIC OF KENYA ELEVENTH PARLIAMENT – (FIRST SESSION) THE NATIONAL ASSEMBLY ORDERS OF THE DAY SUPPLEMENTARY TUESDAY, AUGUST 06, 2013 AT 2.30 P.M. ORDER OF BUSINESS PRAYERS 1. Administration of Oath 2. Communication from the Chair 3. Messages 4. Petitions 5. Papers 6. Notices of Motion 7. Statements PROCEDURAL MOTION – (The Leader of the Majority Party) THAT, pursuant to the provisions of Standing Order 120, this House resolves
that the publication period for the Constituencies Development Fund (Amendment) Bill (National Assembly Bill No. 24 of 2013) be reduced from 14 to 4 days. 9*. PROCEDURAL MOTION – (The Leader of the Majority Party)
THAT, pursuant the provisions of Standing Order 256, this House resolves to
exempt the Constituencies Development Fund (Amendment) Bill (National Assembly Bill No. 24 of 2013) and the County Allocation of Revenue Bill (Senate Bill No. 1 of 2013) from the provisions of Standing Order 127.
10*. THE TRUTH, JUSTICE AND RECONCILIATION (AMENDMENT) BILL (NATIONAL ASSEMBLY BILL NO. 22 OF 2013)
(The Chairperson, Departmental Committee on Justice and Legal Affairs)
11*. THE CONSTITUENCIES DEVELOPMENT FUND (AMENDMENT) BILL (NATIONAL ASSEMBLY BILL NO. 24 OF 2013)
(The Chairperson, Select Committee on Constituency Development Fund)
./12*. TUESDAY, AUGUST 06, 2013 12*. THE COUNTY ALLOCATION OF REVENUE BILL (SENATE BILL NO. 1 13*. THE CONSTITUENCIES DEVELOPMENT FUND (AMENDMENT) BILL (NATIONAL ASSEMBLY BILL NO. 24 OF 2013)
(The Chairperson, Select Committee on Constituency Development Fund)
(By Leave of the House) 14*. THE COUNTY ALLOCATION OF REVENUE BILL (SENATE BILL NO. 1 (By Leave of the House) 15*. COMMITTEE OF THE WHOLE HOUSE
The Value Added Tax Bill (National Assembly Bill No. 9 of 2013)
(The Chairperson, Departmental Committee on Finance, Planning and Trade)
The County Allocation of Revenue Bill (Senate Bill No. 1 of 2013)
The Constituencies Development Fund (Amendment) Bill (National Assembly Bill No. 24 of 2013) (The Chairperson, Select Committee on Constituency Development Fund)
14*. THE MICROFINANCE (AMENDMENT) BILL (NATIONAL ASSEMBLY BILL NO. 3 OF 2013)
(The Chairperson, Departmental Committee on Finance, Planning and Trade)
./Notices TUESDAY, AUGUST 06, 2013 I. THE VALUE ADDED TAX BILL (NATIONAL ASSEMBLY BILL NO. 9 OF 2013) 1) Notice is given that the Chairperson of the Departmental Committee on Finance, Planning and Trade intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage– THAT, clause 1 be amended by inserting the words “which date shall not be later than one month from the date of publication of this Act in the Gazette” immediately after the word “appoint”. CLAUSE 12
THAT, clause 12(1) be amended by inserting the following new paragraph immediately after paragraph (a)—
“(aa) the date a certificate is issued by an architect, surveyor or any other person acting as a consultant in a supervisory capacity”.
CLAUSE 13 THAT, clause 13(3) be amended by inserting the word “or” at the end of paragraph (a). CLAUSE 17 THAT, clause 17(2) be amended by deleting the word “three” appearing in the proviso and substituting therefor the word “six”. CLAUSE 30
THAT, clause 30 be amended by deleting the word “three” appearing in the proviso and substituting therefor the word “twelve”. CLAUSE 36
THAT, clause 36(1) be amended by deleting the word “seven” appearing immediately before the word “days” and substituting therefor the word “thirty”. TUESDAY, AUGUST 06, 2013 CLAUSE 49 THAT, clause 49 be amended—
(a) in subclause (1), by deleting the words “without warrant” and substituting
(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 conducting the audit or examination and, if such extension is granted, the authorised person shall inform the registered person accordingly. (13) Where an audit or examination is not concluded upon expiry of six months from the date of commencement of the audit or examination, a registered person or his or her authorised representative shall, upon request, be issued with an interim certificate indicating the progress made during the audit or examination.”
(c) by inserting the following new sub-clause 2 before the existing clause 2 and
renumbering subclauses 2 and 10 accordingly:-
“Notwithstanding subsection, 1 the Commissioner or an authorized officer may prior to obtaining a warrant, secure the premises for purpose of ascertaining whether this Act is being complied with.”
CLAUSE 63
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
“(2) Regulations made under this section shall be tabled before the National Assembly for approval before they take effect.”
TUESDAY, AUGUST 06, 2013 CLAUSE 64
THAT, clause 64 be amended by inserting the following new subclauses immediately after subclause (3)— “(3A) Where a remission of tax was granted under the repealed Act on any taxable goods or services, such remission shall continue to remain in force for a period of five years from the date of commencement of this Act. (3B) Where a tax was due to be paid or refunded under the repealed Act but was not so paid or refunded, it shall be paid or refunded as though it were a sum due under this Act”. FIRST SCHEDULE THAT, the First Schedule be amended—
(i) in item 25, by deleting the expression “and 1005”;
(ii) by inserting the following new items immediately after item 27—
“28. Taxable supplies, excluding motor vehicles, imported or purchased for direct and exclusive use in the construction of a power generating plant, by a company, to supply electricity to the national grid approved by Cabinet Secretary for National Treasury upon recommendation by the Cabinet Secretary responsible for Energy. 29. Tax supplies, excluding motor vehicles, imported or purchased for direct and exclusive use in geothermal, oil or mining prospecting or exploration, by a company granted prospecting or exploration license in accordance with Geothermal Resources Act (No. 12 of 1982), production sharing contracts in accordance with the provisions of Petroleum (Exploration and Production) Act (Cap. 308) or mining license in accordance with the Mining Act (Cap. 306), upon recommendation by the Cabinet Secretary responsible for energy or the Cabinet Secretary responsible for mining, as the case may be.” 30. Taxable supplies imported or purchased by any company which has been granted a mining prospecting license. 2941.10.00. Penicillins and their derivatives with a penicillanic acid structure; TUESDAY, AUGUST 06, 2013
2941.20.00 Streptomycins and their derivatives; salts thereof. 2941.30.00 Tetracyclines and their derivatives; salts thereof. 2941.40.00 Chloramphenicol and its derivatives; salts thereof. 2941.50.00 Erythromycin and its derivatives; salts thereof. 2941.90.00 Other antibiotics. 3001.20.00 Extracts of glands or other organs or of their secretions. 3 001.90.10 Heparin and its salts. 3001.90.90 Other human or animal substances prepared for therapeutic or
prophylactic uses, not elsewhere specified or included.
3002.10.00 Antisera and other blood fractions and modified immunological
products, whether or not obtained by means of biotechnological processes.
3002.20.00 Vaccines for human medicine. 3002.30.00 Vaccines for veterinary medicine. 3003.20.00 Medicaments containing other antibiotics not put up in measured
doses or in forms or packings for retail sale.
3003.31.00 Medicaments containing insulin, not put up in measured doses or in
3003.39.00 Other medicaments, containing hormones or other products of
heading No. 29.37 but not containing antibiotics, not put up in measured doses or in forms or packings for retail sale.
3003.40.00 Medicaments containing alkaloids or derivatives thereof but not
containing hormones or other products of heading No. 29.37 or antibiotics, not put up in measured doses or in forms or packings for retail sale.
3003.90.10 Infusion solutions for ingestion other than by mouth not put up in
measured doses or in forms or packings for retail sale.
3003.90.90 Other medicaments (excluding goods of heading No. 30.02, 30.05 or
30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
TUESDAY, AUGUST 06, 2013
3004.10.00 Medicaments containing penicillins or derivatives thereof, with a
penicillanic acid structure, or streptomycins or their derivatives, put up in measured doses or in forms or packings for retail sale.
3004.20.00 Medicaments containing other antibiotics, put up in measured doses
or in forms or packings for retail sale.
3004.31.00 Medicaments containing insulin put up in measured doses or in
3004.32.00 Medicaments containing adrenal cortical hormones, put up in
measured doses or in forms or packings for retail sale.
3004.39.00 Other medicaments containing hormones or other products of
heading No. 29.37 but not containing antibiotics, put up in measured doses or in forms or packings for retail sale.
3004.40.00 Medicaments containing alkaloids or derivatives thereof but not
containing hormones, or other products of heading No. 29.37 or antibiotics, put up in measured doses or in forms or packings for retail sale.
3004.50.00 Other medicaments containing vitamins or other products of
heading No. 29.36 put up in measured doses or in forms or packings for retail sale.
3004.90.00 Other medicaments (excluding goods of heading No. 30.02,30.05 0r
30.06 ) consisting of mixed or unmixed products ,for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale.
3004.90.10 Infusion solutions for ingestion other than by mouth put up in
measured doses or in forms or packings for retail sale.
3004.90.90 Other medicaments (excluding goods of heading No. 30.02, 30.05 or
30.06) consisting of mixed or unmixed products, for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale.
3005.10.00 Adhesive dressings and other articles having an adhesive layer
impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
3005.90.10 White absorbent cotton wadding, impregnated or coated with
pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
TUESDAY, AUGUST 06, 2013
3005.90.90 Other wadding, gauze, bandages and similar articles (for example,
dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
3006.10.00 Sterile surgical catgut, similar sterile suture materials and sterile tissue
adhesives for surgical wound closure, sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics.
3006.20.00. Blood-grouping reagents. 3006.30.00 Opacifying preparations for X-ray examinations; diagnostic reagents
designed to be administered to the patient.
3006.40.00 Dental cements and other dental fillings; bone reconstruction
3006.50.00 First-aid boxes and kits. 3006.60.00 Chemical contraceptive preparations based on hormones or
3006.70.00 Gel preparations designed to be used in human or veterinary
medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments.
3006.91.00 Appliances identifiable for ostomy use.
3006.92.00 Waste pharmaceuticals. 8309.90.90 Alluminium pilfer proof caps with EPE liner . 8802.11.00 Helicopters of an unladen weight not exceeding 2,000 kg. 8802.12.00 Helicopters of an unladen weight exceeding 2,000 kg. 8802.20.00 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000
8802.60.00 Spacecraft (including satellites ) and suborbital and spacecraft launch
8805.21.00 Air combat simulators and parts thereof. 8805.10.00 Aircraft launching gear and parts thereof; deck-arrestor or similar
8805.29.00 Other ground flying trainers and parts thereof. 9619.00.10 Sanitary towels (pads) and tampons.
TUESDAY, AUGUST 06, 2013
0402.99.10 Milk, specially prepared for infants. 0402.91.10 Milk, specially prepared for infants. 0402.29.10 Milk, specially prepared for infants. 0402.21.10 Milk, specially prepared for infants. 2106.90.20 Food preparations specially prepared for infants. 1102.20.00 Maize (corn) flour. 1006.30.00 Semi-milled or wholly milled rice, whether or not polished or
(i) inserting the words “and flower auction services” immediately after the words
“coffee brokerage services” in paragraph 10;
(ii) inserting the following new paragraph immediately after paragraph 17—
“18. Hiring, leasing and chartering of aircrafts”.
SECOND SCHEDULE
THAT, the Second Schedule be amended in Part A by deleting item 9. 2) Notice is given that the Member for Westlands (Hon. Tim Wanyonyi) intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage– SECOND SCHEDULE
THAT, the Second Schedule be amended in Part B by inserting the following new item immediately after item 9— “10. Disabled, Blind and Physically Disabled Persons
(1) Subject to paragraphs (2) and (3), materials, articles and equipment, including motor vehicles, which—
(a) are specially designed for the sole use by disabled, blind and physically
(No.58)TUESDAY, AUGUST 06, 2013
(b) are intended for the educational, scientific or cultural advancement of the
blind for the use of an organisation approved by the national Government for purposes of zero-rating.
(2) The zero-rating under paragraph (1) shall only apply—
(b) to a person who has not enjoyed another zero-rating under the provisions
(3) Paragraph (1)(b) does not apply to motor vehicles.”
3) Notice is given that the Member for Homa Bay County (Hon. Gladys Wanga) intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage– FIRST SCHEDULE
THAT, the First Schedule be amended in Section A by inserting the following new item immediately after item 27— 4) Notice is given that the Member for Nyeri County (Hon. Priscilla Nyokabi) intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage–
CLAUSE 1
THAT, clause 1 be amended by inserting the words “and that date shall not be earlier than three months from the date of publication of this Act in the Gazette” immediately after the word “appoint”. NEW CLAUSE
THAT, the following new clause be inserted immediately after clause 2— 2A. The object and purpose of this Act is to—
provide for tax reforms and streamline the collection of tax;
facilitate taxation of goods and services across board while offering subsidies to the vulnerable and other target groups;
(No.58)TUESDAY, AUGUST 06, 2013
limit the goods which can be exempted from tax to basic commodities largely used in low-income households, including—
(v) agricultural seeds and select supplies,
as more particularly specified in Section A of Part I to the First Schedule;
in line with international best practices, exempt aircraft and aircraft parts from taxation under tariff
8802.20.00, 8802.60.00, 8805.21.00, 8805.10.00 and 8805.29.00.
THAT, the following new Part be inserted immediately after clause 59, and before Part XVI— PART XVA—OFFENCES AND PENALTIES 59A. (1) A person who —
knowingly makes any false statement, false claim for a refund, produces any false document or information, or makes any false return concerning any material particular relating to any matter under this Act;
not being a registered person or being a person who has ceased to be a registered person, holds himself out as a registered person;
fails to keep, retain, or maintain accounts, documents, or records as required under this Act; or
is knowingly concerned in or involves in the taking of steps with a view to the fraudulent evasion of tax by him or by any other person,
(No.58)TUESDAY, AUGUST 06, 2013
commits an offence and shall be liable on conviction to a fine not exceeding one million shillings or double the tax evaded, whichever is the higher, or to imprisonment for a period not exceeding three years, or to both.
(2) Where a person is convicted of an offence under this
section, the court may, in addition to any penalty which may be imposed, order the forfeiture of any taxable supplies which have passed in connection with the commission of the offence or, if the taxable supplies cannot be forfeited or cannot be found, of such sum as the court shall assess as the value of the taxable supplies.
59B. A member of the Authority, staff or other person having
the any duty to perform pursuant to any written law relating to any
makes, in any record, return or other document which they are required to keep or make, an entry which they know or have reasonable cause to believe to be false, or do not believe to be true;
wilfully refuses to do anything which they know or have reasonable cause to believe is required to be done by them under this Act or other written law;
interferes with any other person or process under this Act, so as to defeat the provisions or requirements of this Act;
where required under this Act or any other law to do anything to give effect to the provisions of this Act, fails to do such thing;
without reasonable cause does or omit to do anything in breach of his or her duty under this Act;
wilfully contravenes the provision of this Act to give undue advantage or favour to another person;
fails to prevent or report to the Authority or any other relevant authority, the commission of an offence committed under this Act,
commits an offence and is liable on conviction, to a fine not exceeding one million shillings, or to imprisonment for a term not exceeding three years, or to both.
(No.58)TUESDAY, AUGUST 06, 2013 (276) 59C. (1) Where any offence under this Act is committed by
of an employee or agent, the person by whom that employee or agent is
employed shall also be culpable for that offence unless he or she proves to the satisfaction of the court that he or she did not know, and could not reasonably be expected to know, that the act or omission constituting the offence was taking place and that he or she took all reasonable steps to ensure that the offence was not committed.
(2) Where an offence under this Act has been committed by a
body corporate, every person who, at the time of the commission of the offence, was a director, general manager, secretary, or other similar officer of the body corporate, or was acting or purporting to act in that capacity, shall also be culpable for that offence, unless he or she proves that the offence was committed without his or her consent or knowledge and that he or she exercised all the diligence to prevent the commission of the offence that he or she ought to have exercised having regard to the nature of his or her functions in that capacity and in all circumstances.
59D. In any proceedings, whether criminal or civil, under this
Act, the burden of proving that any tax has been paid or that any goods or services are exempt from payment of tax shall lie on the person liable to pay the tax or claiming that the tax has been paid or that the goods or services are exempt from payment of tax.
59E. A person convicted of an offence under this Act for
which no other penalty is provided shall be liable to a fine not exceeding one million shillings, or to imprisonment for a term not exceeding three years, or to both.
CLAUSE 63 THAT, clause 63 be amended by
(c) renumbering the existing provision as subclause (1);
(d) inserting the following new subclause immediately after the renumbered subclause
“(2) Regulations made under this section shall be tabled before the National Assembly for approval before they take effect, not later than six months after they are made.”
TUESDAY, AUGUST 06, 2013 CLAUSE 64 THAT, clause 64 be amended by inserting the following new subclause immediately after subclause 4—
“(5) At least three months prior to the commencement of this Act, the Authority shall undertake training of its staff, and conduct public awareness and sensitisation on the provisions and requirements of this Act”,
FIRST SCHEDULE
THAT, the First Schedule be amended in Section A of Part 1 by inserting the following new items immediately after item 27—
“28. Maize (corn) seed of tariff no.1005.10.00 .
29. Maize (corn) flour of tariff no. 1102.20.00.
30. Sanitary towels of tariff no. 9619.00.10.”
5) Notice is given that the Member for Seme (Hon. James Nyikal) intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage– FIRST SCHEDULE
THAT, the First Schedule be amended in Section A of Part I by inserting the following new items immediately after item 27 –
28. Syringes, with or without needles of tariff no. 9018.31.00 29. Disposable plastic syringes of tariff no. 9018.31.10 30. Other syringes with or without needles of tariff no. 9018.31.90. 31. Tubular metal needles and needles for sutures of tariff no. 9018.32.00 32. Catheters, cannulae and the like of tariff no. 9018.39.00 33. Blood bags 34. Blood and fluid infusion sets
./Notices(Cont.) TUESDAY, AUGUST 06, 2013 6) Notice is given that the Member for Buuri (Hon. Kinoti Gatobu) intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage– FIRST SCHEDULE THAT the First Schedule of the Bill be amended in Section A of PART 1 by inserting the following items immediately after item 27.
(a) 28. Text books ; (b) 29. Exercise books; (c) 30. Chalks.
7) Notice is given that the Member for Bomet Central (Hon. Ronald Tonui) intends to move the following amendments to the Value Added Tax Bill (National Assembly Bill No. 9 of 2013) at the Committee Stage– SCHEDULE PART 1 – FIRST SCHEDULE, EXEMPT SUPPLIES THAT, the first Schedule be amended in Part I- Goods, (Section A), by inserting
the following items, descriptions and tariffs numbers, thereof:-
28. other sugars, including invert sugar and other sugar syrup, blends containing in the dry state, 50% by weight of fructose of tariff No.1702.90.00
II. THE CONSTITUENCIES DEVELOPMENT FUND(AMENDMENT) BILL NO.24 OF 2013) Notice is given that the Chairperson, the Select Committee on Constituencies Development Fund intends to move the following amendments to the Constituencies Development Fund (Amendment) Bill (National Assembly Bill No.24 of 2013) at the Committee Stage– NEW CLAUSE THAT, the Bill be amended by inserting a new clause immediately after clause 3 4. Section 24 of the principal Act is amended by deleting the words “not exceeding five in number” appearing in subsection (17) ./Notices(Cont.) TUESDAY, AUGUST 06, 2013 III. ADJOURNMENT OF THE HOUSE TO A DAY OTHER THAN THE NEXT NORMAL SITTING DAY
The Speaker will today call upon the Leader of the Majority Party to move a Motion for Adjournment of the House to a day other than the next normal Sitting Day, in accordance with the Calendar of the Assembly (Regular Sessions).
(Thereafter, the House to adjourn without question put) MOTION – (The Leader of the Majority Party) THAT, pursuant to the provisions of Standing Order 28, this House adjourns
until Tuesday, September 3, 2013, in accordance with the Calendar of the Assembly (Regular Sessions). The House resolved on Wednesday, April 17, 2013 as follows:- IV. THAT, notwithstanding the provisions of Standing Order 97(4), each speech in a debate
on any Bill shall be limited as follows:- A maximum of forty five (45) minutes for the Mover, in moving and replying, a maximum of twenty (20) minutes for the Chairperson of the relevant Committee (if the Bill is not sponsored by the relevant Committee), and a maximum of ten (10) minutes for any other Member speaking, except the Leader of the Majority Party and the Leader of the Minority Party, who shall be limited to a maximum of fifteen Minutes each; and that priority in speaking be accorded to the Leader of the Majority Party, the Leader of the Minority Party and the Chairperson of the relevant Departmental Committee, in that Order. V. THAT, notwithstanding the provisions of Standing Order 97(4), each speech in a
debate on any Motion, including a Special motion shall be limited in the following manner:- A maximum of three hours with not more than twenty (20) minutes for the Mover and ten (10) minutes for each other Member speaking, except the Leader of the Majority Party and the Leader of the Minority Party, who shall be limited to a maximum of fifteen (15) minutes each, and that ten (10) minutes before the expiry of the time, the Mover shall be called upon to reply; and that priority in speaking be accorded to the Leader of the Majority Party, the Leader of the Minority Party and the Chairperson of the relevant Departmental Committee, in that Order. VI. THAT, notwithstanding the provisions of Standing Order 97(4), the debate on any
Motion for the Adjournment of the House to a day other than the next normal Sitting Day in accordance with the Calendar of the Assembly, shall be limited to a maximum of three (3) hours with not more than five (5) minutes for each Member speaking, except the Leader of the Majority Party and the Leader of the Minority Party, who shall be limited to a maximum of ten (10) minutes each; and that priority be accorded to the Leader of the Majority Party and the Leader of the Minority Party, in that order.
Provided that, when the period of Recess proposed by any such motion does not exceed
nine days, the debate shall be limited to a maximum of thirty minutes (30), and shall be strictly confined to the question of the adjournment.
* Denotes Orders of the Day
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