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{
    "id": 387495,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/387495/?format=api",
    "text_counter": 508,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "On Clause 59D, the burden of proof is shifted to the person who says they have paid the tax. If you claim to have paid tax on certain goods and services, the burden is upon you to prove that you actually paid the tax. This again makes it easier for the officials handling the tax regime to do their work well. They will not always go around approving in court that you are a defaulter. If you are claiming you have paid, it is up to you to bring documents that will indicate that you have paid tax."
}