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{
    "id": 1061297,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1061297/?format=api",
    "text_counter": 30,
    "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": "The scrutiny was undertaken following the tabling of the Regulations before the House on 15th October 2020 and subsequent referral to the Committee on Delegated Legislation. In accordance to Section 16 of the Statutory Instruments Act, 2013, the Committee had a meeting with the regulating making authority on 1st February 2021 – the Cabinet Secretary responsible for the National Treasury and Planning. In observation and having examined the Value Added Tax (Amendment) Regulations, 2020 against the Constitution, the Interpretations and General Provisions Act, Cap.2, Value Added Tax Act, 2013 and the Statutory Instruments Act, 2013, the Committee observed that: The Regulations were published in the Gazette on 25th September 2020 and were submitted to the Clerk of the National Assembly on 9th October 2020 and laid on the Table of the House on 15th October 2020 within the requisite statutory timelines under Section 11 of the Statutory Instruments, Act. Article 10 and 118 of the Constitution and Section 5 of the Statutory Instruments Act require that the regulations-making authority conduct public participation and sufficient consultation with the stakeholders and persons likely to be affected by the Regulations. We observe that the regulation-making authority demonstrated that public participation was adequately undertaken by some meeting evidence of stakeholder’s forums held in the development of the Regulations. The Regulations do not require a regulatory impact statement within the meaning of Section 6, 7 and 8 of the Statutory Act. They are not likely to impose significant cost on the community and will only affect persons registered under Section 34 of the Value Added Tax, No. 35 of 2013. We recommend that pursuant to Standing Order No. 210(4) and having examined the Value Added Tax (Amendments) Regulations, 2020, Legal Notice No. 188 of 2020, in line with the Constitution, the Interpretations and General Provisions Act, Cap. 2 of the Value Added Tax, No. 23 of 2013 and the Statutory Instruments Act, No. 23 of 2013, the Committee recommends that the House approves the said Legal Notice in accordance to Section 6(2) of the Value Added Tax Act, 2013. I beg to move and request Hon. Murugara, a member of the Committee to second."
}