Entry Instance

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{
    "id": 556231,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/556231/?format=api",
    "text_counter": 279,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "The VAT Act, 2013 provides for payment of refund in cases where the input tax exceeds the output tax and the Commissioner is satisfied that such excess arises from making zero rating supplies. The Act, however, does not provide timelines within which a taxpayer entitled to such a refund may lodge the claim. I have proposed an amendment to the law to provide that the claim for such refunds shall be made within12 months from the date the tax became due and payable."
}