Entry Instance

HTTP 200 OK
Allow: GET, PUT, PATCH, DELETE, HEAD, OPTIONS
Content-Type: application/json
Vary: Accept

{
    "id": 1061382,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1061382/?format=api",
    "text_counter": 115,
    "type": "speech",
    "speaker_name": "Kirinyaga Central, JP",
    "speaker_title": "Hon. Munene Wambugu",
    "speaker": {
        "id": 13382,
        "legal_name": "John Munene Wambugu",
        "slug": "john-munene-wambugu"
    },
    "content": " Thank you, Hon. Temporary Deputy Speaker. I am not the Chairperson but I was mandated by the Committee to move the Motion. Hon. Temporary Deputy Speaker. I beg to move the following Motion: THAT, this House adopts the Report of the Committee on Delegated Legislation on its consideration of the Value Added Tax (Digital Market Place Supply) 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 (Digital Market Place Supply) Regulations 2020 published as Legal Notice No. 190 of 2020. This Committee is established under Standing Order No.210 and its main mandate is to consider statutory instruments submitted to Parliament, for consideration. In exercising the powers conferred under Section 67 of the Value Added Tax Act 2013, the Cabinet Secretary for the National Treasury and Planning made the Value Added Tax (Electronic Tax Invoice) Regulations 2020 vide Legal Notice No.190 of 2020 on 25th September 2020. These regulations were submitted to the Clerk of the National Assembly on 9th October 2020 and tabled before the House on 15th October 2020. The objects and purpose of these Regulations is to provide a legal framework to govern the use of electronic tax registers in accordance with Section 43(4) of the Value Added Tax Act No.23 of 2013 in order to provide for the interpretation, scope of application, use of the register, tax invoices, the transmissions thereof and the obligations of the user to create for non-compliance and contravention. These regulations seek to enforce the Value Added Tax Compliance and minimise fraud and tax evasion by obligating a registered user under Section 34 of the Value Added Tax Act to generate a tax invoice. Further, the use of tax register by registered person will provide for standardization and uniformity of tax invoices generated and enhance effective compliance and enforcement measures by minimising Value Added Tax fraud. The use of electronic tax registers will also ensure enhanced administration of the Value Added Tax. The legal basis for the scrutiny is basically against the Constitution, the Interpretation and General Provisions Act, the Value Added Tax Act and the Statutory Instruments Act No. 23 of 2013. The scrutiny was undertaken following the tabling of the regulations before the House on 15th October 2020 and subsequently to the Committee on delegated legislation. 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."
}