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{
    "id": 252784,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/252784/?format=api",
    "text_counter": 20,
    "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. Deputy Speaker, Sir, I apologise for not even having given the written response to the hon. Member. There was a hitch as the Question came in last night to my office. My officers were, therefore, preparing it. However, we have the answer. Mr. Deputy Speaker, Sir, I beg to reply. (a) There is no Value Added Tax (VAT) on agricultural tractors and farm implements. (b) Although there is no VAT on the agricultural tractors, there was a technical problem in the tariff classification following the alignment of the tariff numbers in the VAT schedules with those in the East African Community Common External Tariff in the tractors' list of zero-rated goods. However, the problem has since been resolved by zero-rating agricultural tractors under Part (c), Item 8 of the Fifth Schedule of the VAT under other agricultural and forestry machinery for soil preparation on cultivation."
}