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{
    "id": 689236,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/689236/?format=api",
    "text_counter": 349,
    "type": "speech",
    "speaker_name": "Hon. Langat",
    "speaker_title": "",
    "speaker": {
        "id": 384,
        "legal_name": "Benjamin Kipkirui Langat",
        "slug": "benjamin-langat"
    },
    "content": "Hon. Temporary Deputy Chairlady, I beg to move:- THAT, Clause 38 be amended in the proposed section 42A, by inserting the following new subsection immediately after subsection (4) ─ (5) A person who, prior to the commencement of this section, was appointed to withhold tax under section 25A of the Value Added Tax Act, 2013 shall, notwithstanding the repeal of that section, be deemed to be a person appointed under subsection (1): provided that this provision shall not be construed to impose any penalty whatsoever on any such person who ceased to withhold tax for any period following the repeal of that section up to the 8th June, 2016. This amendment seeks to clarify the issue of withholding tax agents which was deleted on the Floor of this House earlier in the year. Somewhere along the line, it raised the question as to whether the Kenya Revenue Authority (KRA) had lost the power to appoint the agents because of that deletion. We are introducing that power to ease administration of taxes so that the KRA can get taxes from the withholding agents from 8th June, 2016, when the provision was deleted."
}