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{
    "id": 1559890,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559890/?format=api",
    "text_counter": 881,
    "type": "speech",
    "speaker_name": "Kilifi North, UDA",
    "speaker_title": "Hon. Owen Baya",
    "speaker": null,
    "content": " I beg to move that the Value-Added Tax (Amendment) Bill, (National Assembly Bill No. 11 of 2025), be now read a Second Time. This is a very short piece of legislation and a small amendment to the legislation that is required to ensure that we remove some ambiguities in the Value-Added Tax Act. As I do that, I want to prepare Hon. Junet to second. The Bill needs to do a small thing. It wants to amend the Value-Added Tax Act. The Bill amends the First Schedule in Paragraph 146 of Part I to remove the ambiguity that is caused by the use of the words ‘after this date’. The words ‘after this date’ were included when this Bill was passed. That created ambiguity such that it was not clear which date the Bill would take effect. Therefore, we want to substitute that small bit with the exact date of when the Bill will take effect. During the implementation of the Tax Laws (Amendment) Bill of 2024, it became evident that the changes that were made introduced some ambiguity. The proviso that is added to Paragraph 146 states: “Provided that the value of such investment is not less than Ksh2 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."
}