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{
    "id": 580469,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/580469/?format=api",
    "text_counter": 351,
    "type": "speech",
    "speaker_name": "Hon. Langat",
    "speaker_title": "",
    "speaker": {
        "id": 384,
        "legal_name": "Benjamin Kipkirui Langat",
        "slug": "benjamin-langat"
    },
    "content": "Amendment of Section 25A of No.35 of 2013 4. Section 25A of the Value Added Tax Act, 2013 is amended by deleting subsection (1) and substituting therefor the following new subsection — “(1) Government Ministries, Departments and Agencies or any other person appointed by the Commissioner shall on purchasing taxable supplies withhold six percent of the taxable value at the time of paying for the supplies and remit the same directly to the Commissioner. Provided that the Commissioner may, at any time, revoke the appointment of a withholding VAT agent, if he deems it appropriate to do so.” The main thrust of this amendment is to clarify the Withholding Tax of 6 per cent. There was confusion whether it is 6 per cent of the tax payable or the taxable value. This amendment clarifies that it is 6 per cent of the taxable value."
}