Saturday, January 31, 2015

Michael Jackson's mother loses appeal against US promoter

Michael Jackson's mother loses appeal against US promoter
Michael Jackson (right) and his mother Katherine in 2005. PHOTO/AFP/Getty Images
 
newvision
The concert promoter AEG was in no way responsible for Michael Jackson's death, a California court ruled Friday as it rejected an appeal brought by the singer's mother.

Tagged: How Facebook has conquered our lives

Tagged: How Facebook has conquered our lives

It may have started off as a social network forum for friends to catch up, chitchat or meet new people. And yet over the years, Facebook has become an integral part of daily modern living, where business is made,  where some marriages incubate and where serious activism goes on.

Robert Mugabe appointed new AU head

Elias Meseret
Zimbabwe President Robert Mugabe's appointment as the new chairperson of the 54-nation African Union has drawn criticism from some.
The 90-year-old Mugabe, who has ruled his country since 1980, succeeds Mauritania’s President Mohamed Ould Abdel Aziz.
The announcement was made during the African Union’s two-day heads of state summit at the organisation’s headquarters in Ethiopia’s capital.
 
 
“During my tenure as chair, I will deliberately provoke your thoughts to pay special attention to issues of infrastructure, value addition, agriculture and climate change,” Mugabe told African leaders.
Mugabe’s new position has drawn criticism.
“Frankly, I don’t believe the elevation [Mugabe’s appointment].........................

Blogs & Opinion

Jubilee party to aid William Ruto succeed Uhuru Kenyatta


The newly-elected Jubilee Alliance Party chairman Nelson Dzuya is received by his supporters when he arrived at Moi International Airport in Mombasa from Nairobi on January 30, 2015.
The newly-elected Jubilee Alliance Party chairman Nelson Dzuya is received by his supporters when he arrived at Moi International Airport in Mombasa from Nairobi on January 30, 2015. PHOTO | KEVIN ODIT |  NATION MEDIA GROUP
By BERNARD NAMUNANE
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The formation of the Jubilee Alliance Party was driven by the need to give Deputy President William Ruto an opportunity to smoothly succeed President Uhuru Kenyatta in 2022.

We will hit back, North Korea tells US

North Korean leader Kim Jong-Un says Pyongyang will not sit idly by “with rabid dogs barking” about toppling its socialist system, in apparent reaction to comments by US President Barack Obama that the regime was doomed. PHOTO | FILE
North Korean leader Kim Jong-Un says Pyongyang will not sit idly by “with rabid dogs barking” about toppling its socialist system, in apparent reaction to comments by US President Barack Obama that the regime was doomed. PHOTO | FILE 
By AFP
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North Korean leader Kim Jong-Un says Pyongyang will not sit idly by “with rabid dogs barking” about toppling its socialist system, in apparent reaction to comments by US President Barack Obama that the regime was doomed.

Fear in Florida over plan to release genetical modified mosquitoes

A British company’s plan to unleash hordes of genetically modified mosquitoes in Florida to reduce the threat of dengue fever and other diseases has sparked an outcry from fearful residents. PHOTO | BBC
A British company’s plan to unleash hordes of genetically modified mosquitoes in Florida to reduce the threat of dengue fever and other diseases has sparked an outcry from fearful residents. PHOTO | BBC 
By AFP
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A British company’s plan to unleash hordes of genetically modified mosquitoes in Florida to reduce the threat of dengue fever and other diseases has sparked an outcry from fearful residents.

Registry’s secrecy must remain lest we repel investors

National Land Commission chairman Muhammad Swazuri (left), Land Cabinet Secretary Charity Ngilu and Nairobi Governor Evans Kidero after supervising the demotion of a wall erected by a land grabber. CS Charity Ngilu was quoted by one newspaper warning that if the President pushed her too far, she would “name the name behind the names” and tender her resignation. PHOTO | EVANS HABIL | NATION MEDIA GROUP. 
By KWAMCHETSI MAKOKHA
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Last week’s public naming of the directors of Airport View Housing Limited, the company frustrated from developing the playground next Lang’ata Road Primary School, undermines Kenya’s reputation as an investment destination.

Cracking the Unemployment and Underemployment Complexities - Why the Neoclassical Framework is Inadequate and Why Holistic and Innovative Approaches are Essential (Part 1)

By Lamin M. Manneh, UN Resident Coordinator in Rwanda
At the opening ceremony of the WEDF Conference held in Kigali in September 2014, H.E. President Paul Kagame reminded us about the strong desire ex-pressed by people for...........................

Nots impacts families; Invests in renewable energy


By Michel Nkurunziza
The government of Rwanda is working to increase energy capacity through different projects. Rwanda’s current installed capacity is 119MW and government tar-gets 563MW by 2017 mainly from hydro, peat, methane, geothermal and solar.

Mtwara gas-fired electricity set for export to Maputo


 
Leader of the Official Opposition in Parliament, Mr Freeman Mbowe, speak in Parliament yesterday.  PHOTO | EDWIN MJWAHUZI 
 
By The Citizen Reporter
In Summary
  • This was revealed by Tanesco’s director general Felchesmi Mramba before reporters yesterday.

Lindi. The management of Tanzania Electric Supply Company Limited (Tanesco) has said they recently received an application for the purchase of gas fired electricity generated in Mtwara from the Mozambican government.

Most followed on Twitter as JK pulls out

Zitto Kabwe, 38: The king of Twitter in Tanzania, is member of parliament for Kigoma North and chairman of Parliament’s Public Accounts Committee with 219,000 followers. 
By Esther Mngodo,The Citizen Reporter
In Summary
Top Twitted in E. Africa
  • Kenyan President Uhuru Kenyatta
  • RwandanPresident Paul Kagame
  • Uganda’s businessman Ashish J. Thakkar

Dar es Salaam. President Jakaya Kikwete’s account has been de-....................

MPs uproar over runaway corruption in government


CCM Special Seats MP Esther Bulaya debates the Public Accounts Committee and Local Authorities Accounts Committee reports in Bunge in Dodoma yesterday. PHOTO | EDWIN MJWAHUZI    
By Peter Nyanje,The Citizen Reporter

Posted  Saturday, January 31  2015 at  08:36
In Summary
  • Ministers come under fire as legislators want them removed for looking away as billions of shillings set aside for development is stolen

Dodoma. A week after President Jakaya Kikwete reshuffled cabinet and swore in new ministers, Members of Parliament have started to bay for.........................

Kenya puts a cap on borrowing by its agencies

L-R: Presidents Museveni of Uganda, Uhuru Kenyatta of
L-R: Presidents Museveni of Uganda, Uhuru Kenyatta of Kenya and Paul Kagame of Rwanda after the opening of the Northern Corridor integration project in Nairobi two weeks ago. PPU Photo 
By KENNEDY SENELWA, TEA Special Correspondent
In Summary
  • A new rule introduced by the National Treasury to curb excessive borrowing also requires government ministries, state agencies and corporations to ensure their cashflow requirements are handled through a single Treasury accountShare


Loans from domestic banks to Kenyan state corporations will not be ............................

RwandAir now launches Entebbe-Nairobi direct flight


By: Gashegu Muramira
photo
Uganda's Transport minister Eng. Abraham Byandala admires a gift presented to him by Mirenge (right) at Entebbe International Airport. Centre is Patricia Ntale, Uganda's Miss Tourism .
The national carrier, RwandAir, on Thursday started operating direct flights between Entebbe in Uganda and Nairobi, Kenya, one of East Africa’s busiest routes.

Africa should look beyond its resources - Kagame

By: Times Report
photo
President Kagame (in second row, second from right) in a group photo with African leaders and other invited guests at the AU Summit in Addis Ababa yesterday. (Village Urugwiro)
President Paul Kagame has challenged African leaders to dedicate themselves toward overcoming challenges that ......................................

Eala takes steps to fight genocide ideology

By: James Karuhanga
photo
Residents of Kimihurura Sector during the match to commemorate the 20th annivasary of the 1994 Genocide against the Tutsi on April 12 last year. (File)
The East African Legislative Assembly (Eala) sitting in Arusha on Wednesday passed a resolution to form a select committee that will ..................................

Despite rising GDP, savings, investments remain low in Rwanda


photo
President Kagame (in second row, second from right) in a group photo with African leaders and other invited guests at the AU Summit in Addis Ababa yesterday. (Village Urugwiro)
By JOHN GAHAMANYI, The EastAfrican
In Summary
  • With low national savings, a sustained flat rate of investment plus the uncertainty of aid flows, there is concern about the sustainability of the country’s economic recovery in the long run.
  • Keeping investments above savings, according to bankers, means that Rwanda has more investment opportunities than it can afford to undertake.
  • In order to encourage savings, the government has rolled out savings and credit co-operatives (Saccos) at the village level and introduced a stock exchange, among other initiatives.

The Rwanda government faces the daunting task of putting the economy back on a sound footing despite ......................

Kenya’s exports to EAC drop as Chinese goods flood markets

Workers load soap on to a ship for export at the Kisumu pier. PHOTO | FILE
Workers load soap on to a ship for export at the Kisumu pier. Kenya’s exports to the East African Community have fallen, largely due to stiff competition from cheap Chinese imports and its own unfavourable tax regime. PHOTO | FILE 
By JAMES ANYANZWA, The EastAfrican
In Summary
  • Other taxation measures such as the industrial development fee (IDF) as well as the railway development fund make Kenyan manufactured goods 5 per cent more expensive than imports from Comesa and SADC countries, according to the report seen by The EastAfrican.

Kenya’s exports to the East African Community have fallen, largely due to stiff competition from cheap Chinese imports and its own unfavourable tax regime.

Dar tourism can bring in more, says World Bank


Tourists at the Serengeti National Park. Tanzania can do much more to improve the share of tourism earnings in its economy, a new report by the World Bank says. PHOTO | FILE
Tourists at the Serengeti National Park. Tanzania can do much more to improve the share of tourism earnings in its economy, a new report by the World Bank says. PHOTO | FILE 
By PAUL REDFERN, TEA Special Correspondent

Posted  Saturday, January 31  2015 at  13:44
In Summary
World Bank report recommends:
  • Diversify tourism from the current emphasis on high end activities in the north around Arusha and Zanzibar.
  • Further integrate local communities and small operators into tourism activities through benefit-sharing processes.
  • Revisiting the current complex system of taxes and fees, and the non-transparent use of revenues collected from tourism.

Tanzania can do much more to improve the share of tourism earnings in its economy, a new report by the World Bank says.

Dollar surge hurting Uganda real estate sector

Apartments under construction in Bugolobi, Kampala. The cost of building material imports has gone up because of the shilling weakening against the dollar. PHOTO | FILE
Apartments under construction in Bugolobi, Kampala. The cost of building material imports has gone up because of the shilling weakening against the dollar. PHOTO | FILE 
By BERNARD BUSUULWA, The EastAfrican

Posted  Saturday, January 31  2015 at  13:17
In Summary
  • Market analysts project the shilling will remain weak in the first quarter of 2015 on account of rising import needs pegged to ongoing infrastructure projects.
  • Widespread importation of building materials has directly exposed the real estate industry to fluctuations in the dollar, with many developers already facing increased prices for various items and higher overall project costs.
  • Though shortage of locally produced high quality building materials is blamed for this dilemma, notable increases in construction costs are expected to slow down existing projects and delay commencement of new ones, leading to reduced growth across the real estate industry, observers say.

The dollar’s continuing rise against the Uganda shilling has led to concerns that the trend may undermine the growth of.................................

With Warioba team joining Ukawa to boycott referendum, a crisis is brewing

Comment
 
By JENERALI ULIMWENGu
In Summary
  • If “the top” tells them to beat up those who oppose the referendum, Tanzanians will not read about the beatings in The EastAfrican, which has been told not to circulate in the country, because it’s not registered here.

There’s no knowing what is going on in the minds of our rulers, but what’s clear is that governance by............................

Universal health coverage can transform more lives than any UN anti-poverty scheme


Kai Hong Phua is a professor of health and social policy at the Lee Kuan Yew School of Public Policy in Singapore. ILLUSTRATION | JOHN NYAGAH |
Kai Hong Phua is a professor of health and social policy at the Lee Kuan Yew School of Public Policy in Singapore. ILLUSTRATION | JOHN NYAGAH |  NATION MEDIA GROUP
By KAI HONG PHUA
In Summary
  • Achieving universal health coverage globally is therefore a noble ambition that could transform more lives than any of the anti-poverty schemes yet promoted by the UN.
  • Instead of thinking the task ends with instituting politically popular but unrealistic universal health insurance, governments need to think carefully about how limited public sector resources can best be deployed.Share


This week, the World Health Organisation (WHO) meets in Geneva to discuss its agenda for ................................

Approvals delay EAC double taxation law


Trucks await clearance at the Mutukula border between Uganda and Tanzania. PHOTO | FILE
Trucks await clearance at the Mutukula border between Uganda and Tanzania. Companies with cross-border investments in EAC are taxed twice. PHOTO | FILE 
By JAMES ANYANZWA, The EastAfrican
In Summary
  • The agreement is expected to lower taxes and increase cross-border investments.
  • The initial deadline was July last year, but it was extended to November 2014 after all the EAC member countries failed to meet the timelines.
  • Currently, EAC governments tax income earned by investors both in the country where it is generated and in the country where the taxpayer originates, subjecting companies to the double taxation dilemma.

Uganda, Tanzania and Burundi are yet to secure internal approvals for ...............................the Double Taxation Agreement (DTA) to operate in East Africa, five years after the deal was struck. This has left companies with cross-border investments paying tax twice on their incomes.
The DTA among the EAC member states was signed on November 30, 2010, but there has been little progress in terms of fast-tracking internal approvals by member countries, including securing Cabinet or  parliamentary sanctions to implement the pact. Countries must seek either Cabinet or parliamentary approval to adopt international treaties.
The initial deadline was July last year, but it was extended to November 2014 after all the EAC member countries failed to meet the timelines. The agreement is expected to lower taxes and increase cross-border investments.
“We expect everybody to be ready by now because that was the last deadline,” an official from Kenya’s National Treasury who did not want to be named said.
Only Kenya and Rwanda are ready for the operationalisation of the agreement.
Kenya’s Principal Secretary in charge of East African Affairs John Konchellah said the two countries have deposited their internal consent documents with the EAC Secretariat and dismissed fears that there is lack of commitment from their regional counterparts.
“Basically there is a lot of goodwill on the integration of the EAC because it is in the interest of everybody that we go in that direction,” Mr Konchella told The EastAfrican last week.
Currently, EAC governments tax income earned by investors both in the country where it is generated and in the country where the taxpayer originates, subjecting companies to the double taxation dilemma.
Tax experts say the delay in the implementation of the EAC DTA will discourage cross-border investments, negatively affect economic growth rates and undermine the gains from regional integration.
“On EA tax treaties, we have been waiting for as long as I can remember. Not having a treaty means that a business can be taxed on the same income in more than one country in the region,” said Nikhil Hira, a tax partner at Deloitte & Touche East Africa. “For example in Kenya, if we don’t have a treaty with a country then any withholding tax deducted on invoices to another country is not recoverable in Kenya, we are effectively subjecting the income to double taxation.”
Kenya is the biggest investor in Tanzania, while Uganda is Kenya’s biggest trading partner. Uganda is also Rwanda’s biggest trading partner.
Endorsing the agreement is expected to save companies millions of dollars in tax and provide greater incentives for cross-border investments. According to the National Treasury, Kenya has negotiated rates of between 10 per cent and 12.5 per cent under the DTAs with its counterparts.
The rates are charged on interest, dividends and royalties, including management and technical fees earned by investors.
“We have very many double taxation agreements with several countries. We sign these agreements depending on the value and market rates,” said Henry Rotich, Kenya’s Cabinet Secretary in-charge of the National Treasury.

Rwanda, Tanzania amend VAT laws as tax exemptions prove costly

East African countries are reviewing their taxation laws in a bid to reduce tax exemptions that have seen their economies lose out on revenue. TEA GRAPHIC | NATION MEDIA GROUP
East African countries are reviewing their taxation laws in a bid to reduce tax exemptions that have seen their economies lose out on revenue. TEA GRAPHIC | NATION MEDIA GROUP 
By ALLAN OLINGO, The EastAfrican
In Summary
  • Tanzania is banking on the VAT Act 2014 to reduce tax exemptions, which will enable it to collect $500 million in additional revenue in the 2015/16 financial year.
  • Rwanda has also reviewed its taxation regime, reducing various exemptions and reforming its VAT laws.
  • Kenya also plans to remove most of the tax incentives that foreign firms who set up operations in the country have been enjoying in order to align the investment policies that county governments are formulating with those of the national government.

East African countries are reviewing their taxation laws in a bid to reduce tax exemptions that have seen their ............................... economies lose out on revenue.
In the past week, Rwanda and Tanzania have moved to effect new VAT Bills that deal with tax exemptions.
Last week, Tanzania’s Parliamentary Public Accounts Committee (PAC) asked the Minister for Finance to gazette the Vat Bill 2014 meant to reduce revenue leakage as a result of tax exemptions. This was after the Tanzania Revenue Authority (TRA) showed an increase in the country’s tax exemptions from $793 million for the 2012/2013 financial year to $964 million in 2013/2014.
According to TRA, exemptions for multinational companies engaged in exploration for natural gas and oil stood at $58.82 million while projects undertaken by state-owned firms enjoyed a waiver of up to $86.47 million.
The chairman of the PAC, Zitto Kabwe, said that the delay in enacting the VAT Act of 2014 would deny the government more revenues through the VAT-special reliefs in the current year.
TRA Commissioner-General Rished Bade said that in the 2013/14 financial year the VAT relief rose to $409.41 million from $335.90 million in 2012/2013.
“We have seen an increase in tax exemptions due to huge gas exploration projects and other donor-funded infrastructural projects. Projects that have enjoyed these exemptions include the construction of the pipeline to transport natural gas from Mtwara to Dar es Salaam and the construction of the Kigamboni Bridge,” said Mr Bade.
Tanzania is banking on the VAT Act 2014 to reduce tax exemptions, which will enable it to collect $500 million in additional revenue in the 2015/16 financial year.
The Act stipulates that the government, which previously had unrestricted powers to grant or amend exemptions, must seek approval from the National Assembly before it reviews, grants or abolishes a tax exemption. The Act also removes exemptions on imports for use in mining or oil and gas exploration.
Rwanda has also reviewed its taxation regime, reducing various exemptions and reforming its VAT laws. The Rwandan parliament last week passed a new draft law governing VAT, which awaits presidential assent.
In the new law, VAT remains at 18 per cent of the value of goods or services sold. It also gives the line ministers powers to determine certain goods and services that may be exempted from VAT from time to time. The old law, which was enacted in 2012, was amended on the grounds that it did not provide for VAT exemption for certain goods and services that must be exempted.
“The IMF identified gaps in our tax system, including the issue of exemptions and incentives; they feel there is a lot of revenue leakage through the incentives, in particular legislative exemptions in terms of investment promotions,” Ben Kagarama, former commissioner-general of the Rwanda Revenue Authority told The EastAfrican last year.
Kenya also plans to remove most of the tax incentives that foreign firms who set up operations in the country have been enjoying in order to align the investment policies that county governments are formulating with those of the national government.
Kenya Investment Authority (KenInvest) chief executive officer Moses Ikiara said the plan is to remove the many tax incentives Kenya has been offering investors.

Why Museveni may face weak opposition


President Yoweri Museveni takes oath of office after winning last elections. PHOTO | FILE 
By GAAKI KIGAMBO
In Summary
  • Only smaller parties — two of six opposition parties that fielded candidates in the last presidential race — Uganda Federal Alliance and the People’s Progressive Party appear to be focused on investing more of their resources in parliamentary and local council seats.

Even after an unprecedented inter-party co-operation helped Uganda’s opposition parties win 12 of ........................

Kenya’s anti-ICC protocol fails to find AU backers

The International Criminal Court's building (ICC) in The Hague, Netherlands. Cases facing Deputy President William Ruto and journalist Joshua Sang are ongoing at the court. PHOTO | FILE |  NATION MEDIA GROUP
By A JOINT REPORT, The EastAfrican
In Summary
  • Kenya had been hoping to collect signatures from at least 15 of the AU’s 54-member states.
  • It had been counting on the votes of Tanzania, which hosts the African Court, Rwanda, with which it enjoys close relations, and Uganda, whose President Yoweri Museveni has become a critic of the ICC but no such support was forthcoming.

Kenyan diplomats at the African Union Summit in Addis Ababa failed to persuade other countries to fast-track plans for.......................

US gives offensive on FDLR rebels thumbs up


UN-backed force will give Congolese solders logistical support. PHOTO | FILE |  AFP
By EDMUND KAGIRE
In Summary
  • The Force Intervention Brigade set up by the UN in 2013 with a mandate of using force to rout out “negative” groups in eastern DRC is supported by troops from South Africa, Tanzania and Malawi.
  • The force defeated the M23 rebels who wreaked havoc in eastern Congo in 2013.

The United States has welcomed the offensive launched by the DR Congo government forces against the Rwandan rebels based in the eastern part of the country.

Dominic Ongwen trial: War crimes perpetrator, victim or both?


Dominic Ongwen, a Ugandan commander in the LRA rebel group that is led by Joseph Kony, on his first appearance at the ICC in The Hague, the Netherlands, on January 26, 2014. PHOTO | FILE |  AFP
By DANIEL K. KALINAKI
In Summary
  • By the age of 18 Ongwen had become a major. By the time he became a brigadier, in his early 20s, Ongwen had developed a reputation as a daring and fierce fighter and had become one of the top LRA commanders.

Around March 1990, a 10-year-old boy was walking to school in northern Uganda when he ran into rebels from the Lord’s Resistance Army.

How to use your time better this year


Safeguard your time jealously. Minimise any unscheduled activities as these will eat away at your precious time. Some things are not useful and yet take up quite some time. PHOTO| FILE| NATION MEDIA GROUP 
By IRENE NJOROGE-KRISTIAN
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Time management skills are some of the most important to have, as any business trainer will advise.
It is easy for those in the corporate sector to develop these skills because of the structured ...................

Michelle Obama defends 'American Sniper'

US First Lady Michelle Obama on Friday defended Clint Eastwood's hit film "American Sniper," which has been accused of whitewashing the story of the Iraq war.
US First Lady Michelle Obama on Friday defended Clint Eastwood's hit film "American Sniper," which has been accused of whitewashing the story of the Iraq war. AFP/PHOTO 
By AFP
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US First Lady Michelle Obama on Friday defended Clint Eastwood's hit film "American Sniper," which has been accused of whitewashing the story of the Iraq war.

Lose weight without being miserable: Part 1

Wanjiku’s breakfast of choice was tea and toast (and sometimes biscuits). But by mid-morning, she’d find herself snacking on a samosa or mandazi. PHOTO | FILE 
By SONA PARMAR MUKHERJEE
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“The reason I’ve come to see you is because there must a way to lose weight without completely ruining my life.”

How research can influence policy decisions

The African Institute for Development Policy (Afidep) and the Institute of Development Studies (IDS) UK will host a symposium and training exchange in Nairobi between February 9 and 12, 2015. FILE PHOTO |
The African Institute for Development Policy (Afidep) and the Institute of Development Studies (IDS) UK will host a symposium and training exchange in Nairobi between February 9 and 12, 2015. FILE PHOTO |  NATION MEDIA GROUP
By ELIYA ZULU
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The African Institute for Development Policy (Afidep) and the Institute of Development Studies (IDS) UK will .................................

Blogs & Opinion

Renault reopens store, eyes used car market


A Renault Fluence on display in a Nairobi showroom. FILE PHOTO | DIANA NGILA
A Renault Fluence on display in a Nairobi showroom. FILE PHOTO | DIANA NGILA |  NATION MEDIA GROUP
By NATION CORRESPONDENT
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French car maker, Renault, has made a return to the local vehicle market. The company unveiled three car models and a new showroom along Mombasa Road on Friday.

Sh1.9trn budget big on growth projects

National Treasury Cabinet Secretary Henry Rotich outside the Treasury building in Nairobi on June 12, 2014. FILE PHOTO | SALATON NJAU
National Treasury Cabinet Secretary Henry Rotich outside the Treasury building in Nairobi on June 12, 2014. FILE PHOTO | SALATON NJAU |  NATION MEDIA GROUP
By MWANIKI WAHOME
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The government is proposing to increase its expenditure plan by nine per cent to Sh1.9 trillion in the 2015/16 financial year.

Inflation declines, fails to meet government target

The cost of electricity declined as a result of a cut in the fuel surcharge from Sh2.87 in December to Sh2.53 in January.
The cost of electricity declined as a result of a cut in the fuel surcharge from Sh2.87 in December to Sh2.53 in January. FILE PHOTO | SALATON NJAU |  NATION MEDIA GROUP
By NATION REPORTER
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The cost of living has contracted for the fifth month consecutively owing to a cut in energy prices.
Latest data from the Kenya National Bureau of Statistics indicates that inflation in January stood at ........................