[Bill-Watch] Bill Watch 39/2014 of 23rd October [Budget Acts & SIs; Marondera University Bill]
Veritas Bill Watch
bill-watch at veritas.co.zw
Fri Oct 24 17:52:27 CAT 2014
BILL WATCH 39/2014
[23rd October 2014]
Both Houses of Parliament are in Recess until 28th October
Mid-Term Budget Acts Gazetted
Appropriation (Supplementary) Act and Finance (No. 2) Act
These two urgent Acts were only gazetted on 17th October, despite having
been passed by Parliament without amendments, in the last week of the First
Session of this Parliament, which ended on 25th September. [See Bill Watch
36/2014 of 22nd September and Bill Watch 38/2014 of 30th September].
Parliament sent them to the President for his assent on Friday 3rd October.
The Finance (No. 2) Act should really have been gazetted on or before 1st
October, because some provisions of the Act are stated to be with effect
from 1st October. The delay in gazetting may result in inconvenience -
e.g., by shortening the limited window period for the tax amnesty
applications; and administrative or legal difficulties - e.g., how will the
new 5% excise duty on airtime be collected retrospectively, and will
reimbursement be made on customs duty on raw hides that would have been
exempt from 1st October if the Act had been gazetted on time.
Statutory Instruments Needed to Supplement Finance (No. 2) Act
As explained in Bill Watch 38/2014, regulations will have to be gazetted by
the Minister of Finance to provide further essential detail on some
provisions of the Finance (No. 2) Act. This has not yet happened. Examples
of regulations needed are as follows:
. tax amnesty - regulations are essential to provide for a form to be
completed by applicants for the tax amnesty and other aspects of the
procedure for submission of applications [as the amnesty period is stated to
commence on 1st October, any further delay in the gazetting of these
regulations, as well as the Act itself, can only result in administrative
problems for ZIMRA and frustration for would-be applicants];
. low-cost housing savings instrument - the Act provides in general
terms for tax-exempt status, with effect from 1st November, for interest
earned on "low-cost housing savings instruments" to be issued by financial
institutions. But it leaves it to the Minister to make regulations defining
this savings instrument, and the regulations cannot come into force until
Parliament has had an opportunity to reject them; section 5(b) gives
Parliament 14 days to decide on the regulations. Given that Parliament will
not sit until 28th October, it is going to be difficult for the Minister to
have his regulations in force as law by the effective date of 1st November.
Comment: Late gazetting of Acts and regulations that have time frames built
into them should be avoided, as it almost inevitably leads to public
confusion and misunderstanding. In such cases, the passing of the Bill by
Parliament needs to be to be supplemented by the fast-tracking not only of
the final printing of the Act for the President's signature, but also the
President's assent and signature and the gazetting of the Act as law. The
passing of a Bill by Parliament is not enough. It is not until an Act has
been assented to by the President and gazetted that it has the force of law.
Declaration of Financial Interests by MPs
There has been a revival of interest in this topic thanks to Hon Willas
Madzimure, MP for Kambuzuma and chair of the Zimbabwe Chapter of African
Parliamentarians Network Against Corruption [APNAC]. He has drawn attention
to the fact that no MPs in the present Parliament have filed the declaration
of their financial interests required by Parliamentary Standing Orders.
Confirming this to be the position, the Speaker gave the same reason for
non-compliance as has routinely been given by Parliamentary officials ever
since this provision first appeared in Standing Orders many years ago:
Parliament has still not finalised the format of the forms in which MPs'
financial interests will be registered. He added that he hoped the forms
would be ready by the end the year.
Marondera University of Agricultural Sciences and Technology Bill
This new Bill was gazetted on 3rd October [copy available from the addresses
given at the end of this bulletin]. In terms of Parliamentary Standing
Orders it will be referred to the National Assembly's Portfolio Committee on
Higher Education, Science and Technology as soon as the committee reconvenes
on 27th October, to allow that committee to report on the Bill at its Second
Reading stage. Under Standing Orders the Bill may be introduced two weeks
after gazetting, meaning that it could be introduced as soon as the National
Assembly resumes on 28th October. After the formality of introduction it
must be considered by the Parliamentary Legal Committee for
constitutionality.
Constitutional issues: There are no obvious inconsistencies between the Bill
and the Constitution's provisions referring to the right to education
[sections 27 and 75], but now, for the first time in Zimbabwe, the
Constitution contains an express guarantee of "academic freedom" in the
provision protecting "freedom of expression and freedom of the media"
[section 61(1)(c)].
Academic freedom: It is on this score that the Bill may be found wanting.
The Bill allows for extensive Government control. In theory, this need not
necessarily lead to government or political interference, it does, however
open the door in practice to repression of academic freedom. The Bill would
benefit from the inclusion of explicit safeguards against any interference
with academic freedom.
Comment: As the Bill follows the established pattern for university
legislation, the existing Acts setting up the other State universities may
need to be revised to ensure the constitutional right to academic freedom -
another agenda item for the Government team supervising the process of
aligning existing laws with the Constitution.
Government Gazette
[items not available from Veritas unless otherwise stated]
Publication of Bill
The Marondera University of Agricultural Sciences and Technology [H.B. 9,
2014] was gazetted on 3rd October [see above] [the Bill is available from
the addresses given at the end of this bulletin].
Statutory Instruments giving effect to the Mid-Term Budget
With effect from 12th September
The following SI was gazetted on 12th September, the day after the
presentation of the Fiscal Policy Review:
SI 140/2014 - this provides for increased excise duty on petrol, both leaded
and unleaded, and diesel.
With effect from 1st October
The following statutory instruments were gazetted on 30th September,
constituting part of a package described by the Minister of Finance and
Economic Development as a response to the continuing surge of imports of
goods which can be produced locally, to the detriment of the country's
balance of payments and the competitiveness of local industry:
SI 147/2017 - amendments to the customs tariff increasing duty such imports
as meat and edible meat offals, dairy produce, vegetables and miscellaneous
edible preparations, beverages, cement, perfumery, cosmetics and soap and
furniture.
SI 149/2014 - related amendments to the surtax tariff.
SI 150/2014 - related amendments to the Customs and Excise (SADC)
(Suspension) regulations.
With effect from 1st November
Also gazetted on 30th September was:
SI 148/2014 - an amendment to the customs tariff to give effect to increased
customs duty on a range of imported motor vehicles, intended to support
efforts by local motor vehicle assemblers.
Other statutory instruments
3rd October No SIs were gazetted.
10th October
SI 151/2014 - a three-year suspension of customs duty in favour of two named
mining locations, the latest in a growing list of such suspensions.
SI 152/2014 - an amendment to the Suppression of Foreign and International
Terrorism (Application of UNSCR 1267 of 1999, UNSCR of 2001 and Successor
UNSCRs) Regulations, published in SI 76/2014. The lengthy title of SI
76/2014 attempts, not entirely successfully, to convey that SI 76/2014 is
about steps that may be taken in Zimbabwe to counter the funding of
international terrorist organisations such as Al-Qaeda and the Taliban in
accordance with our international obligations under UNSCR [United Nations
Security Council Resolutions]. [Both SIs available from the addresses given
at the end of this bulletin.]
17th October No SIs were gazetted.
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legal responsibility for information supplied
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