{"id":1512461,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1512461/?format=json","text_counter":832,"type":"speech","speaker_name":"Molo, UDA","speaker_title":"Hon. Kuria Kimani","speaker":null,"content":" Hon. Temporary Chairperson. I beg to move: THAT, Clause 18 be amended by inserting the following new paragraph immediately before paragraph (a)- (aa) in subsection (5) by inserting the following new paragraph immediately after paragraph (e)— (ea) (ea) in the case of a taxable supply that is zero-rated or exempted, such excess arose on account of permanent credit position in favour of a registered person due to the difference between the rate applicable on the 1st July, 2022, and a lower rate of tax and that such credit position existed on the date that the taxable supply became zero-rated or exempted. This amendment is addressing where there has been a change of law from exempt and zero- rated. During that time, they have not been claiming their input VAT. Companies that are on permanent credit position will be allowed to claim back their input VAT."}