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{
    "id": 1061296,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1061296/?format=api",
    "text_counter": 29,
    "type": "speech",
    "speaker_name": "Mbeere North, JP",
    "speaker_title": "Hon. Charles Njagagua",
    "speaker": {
        "id": 2336,
        "legal_name": "Charles Muriuki Njagagua",
        "slug": "charles-muriuki-njagagua"
    },
    "content": " Hon. Temporary Deputy Speaker, I beg to move: THAT, this House adopts the Report of the Committee on Delegated Legislation on its consideration of the Value Added Tax (Amendment) Regulations 2020, laid on the Table of the House on Tuesday, 16th February 2021, and pursuant to the provisions of Sections 6 and 67 of The Value Added Tax Act, 2013, approves the Value Added Tax (Amendment) Regulations 2020, published as Legal Notice No. 188 of 2020. In exercise of the powers conferred by Section 67 of the Value Added Tax, 2013, the Cabinet Secretary for the National Treasury and Planning published in the Kenya Gazette the Value Added Tax (Amendment) Regulations, 2020 via Legal Notice No.188 of 2020 on 25th September 2020. The Regulations were submitted to the Clerk of the National Assembly. The Regulations seek to delete Regulation 9 of the Value Added Tax Regulations, 2017. Regulation 9 stipulates the requirement of issuing a taxed invoice when making taxable supplies. However, it did not mandate the VAT register of persons to generate a taxed invoice by use of electronic tax. This created a challenge in enforcement of the compliance in the use of Electronic Tax Registers especially, following the repeal of the Value Added Tax Electronic Registers Regulations 204 in the year 2017. Regulation 9 requires that a registered person who makes a taxable supply shall tax invoice at the time of supply, furnish the purchase of the taxed invoice containing the ones of the tax, name and address of the supplier, pin and date of the receipt, dates when the tax invoice was issued and the date which the supply was made. Regulation 9(2) further, provided for an additional option document – an electronic generated physical receipt as a simplified tax invoice for cash sales made from retail premises to be provided by a registered person containing the names, addresses, serial number of the receipt, date and time of issue of the receipt. The Committee examined the Value Added Tax (Amendment) Regulations, 2020 against the Constitution, the interpretation of the General Provisions Act. Cap. 2, the Value Added Tax, 2013 and the Statutory Instrument Act, No. 23 of 2013. The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}