{"id":1587379,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1587379/?format=json","text_counter":461,"type":"other","speaker_name":"","speaker_title":"","speaker":null,"content":". Section 5 of the Value Added Tax Act is amended by deleting section 5 of subsection 3 and substituting therefor the following new subsection− Cap. 476 Tax on a taxable supply shall be a liability of the registered person making the supply and, subject to the provisions of this Act relating to accounting and payment, shall become due at the time of the supply: Provided that where the taxable supply involves a sale or auction of goods to recover unpaid debt, to enforce or give effect to a security, charge or encumbrance, tax on the taxable supply shall subject to the provisions of this Act be the liability of the debtor."}