Bill Watch39/2014Budget Acts & SIs;Marondera University Bill23 October 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 availablefrom 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 Developmentas 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 availablefrom the addresses given at the end of this bulletin.]
17th October No SIs were gazetted.
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