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{
    "id": 1512543,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1512543/?format=api",
    "text_counter": 914,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "Section 5 of the Value Added Tax Act is amended by of section 5 of inserting the following new subsections immediately after subsection Cap. 476. 3- “(3A) Notwithstanding any other provision in this Act, in case of a contract for the supply of goods or services to a procuring entity under any written law- (a) the procuring entity shall be liable to pay the tax and other payments due under this Act, if the entity fails to make payment to the registered person within the prescribed time for the supply of such goods or services; (b) the registered person shall henceforth be discharged of the liability to pay that tax; and (c) the amount for the supply paid by the procuring entity to the registered person shall be less the amount of tax paid by the entity under paragraph (a)- “(3B) For purposes of subsection (3A), if the prescribed period for payment for the supply of goods or services falls beyond the date on 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."
}