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{
    "id": 201427,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/201427/?format=api",
    "text_counter": 463,
    "type": "speech",
    "speaker_name": "Mr. Kimunya",
    "speaker_title": "The Minister for Finance",
    "speaker": {
        "id": 174,
        "legal_name": "Amos Muhinga Kimunya",
        "slug": "amos-kimunya"
    },
    "content": " Mr. Temporary Deputy Chairman, Sir, I move to oppose the deletion by the Committee and also to provide the benefit to the entire Committee of the rationale as to why we brought this Clause here. The inclusion of Clause 11 within the Value Added Tax (VAT) Act is to harmonise the recovery process in terms of disposal of land or any charged asset with the provisions of the Customs Act. We have three Acts namely the Income Tax Act, the Customs Act and the VAT Act. Under the Customs Act, there is a very elaborate procedure on how that happens. Under the VAT and Customs Acts, that procedure is not there. We October 4, 2007 PARLIAMENTARY DEBATES 4387 wanted to harmonise them, so that it is not left to the Commissioner to apply the law indifferently because those provisions exist with the Customs Act. We are trying to harmonise all the three Acts here by including it within the VAT Act. I thought that it is important for the House to know that as they make the decision on whether to delete it or accept it."
}