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{
    "id": 1587365,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1587365/?format=api",
    "text_counter": 447,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": " Yes. New Clause 36A which seeks to amend the Value Added Tax Act by inserting the following paragraph: Where a person imports or purchases goods or services which are exempt or zero-rated and that person subsequently disposes of, uses the goods or services supplied in a manner inconsistent with the purpose for which the goods or services were exempted or zero-rated, the person shall be liable to pay tax on the goods or services at the applicable rate at the time of disposal or inconsistent use. We are trying to tighten, even as we wait to clean up the First and Second Schedules of the Value Added Tax Act. As Hon. Kaluma explained, on the transmission of sugarcane, if someone uses the goods in a way that is inconsistent with the reason why that particular good was exempt or zero-rated. Then, they will be required to pay the equivalent of that tax. I hope KRA will use this administrative and legislative framework to cure the mischief around this zero-rated and exempt status."
}