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{
    "id": 72808,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/72808/?format=api",
    "text_counter": 314,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "11 by deleting the proviso to subsection (2) and Substituting therefor the following new proviso- Provided that – (a) no tax shall be withheld from suppliers who are subject to turnover tax as provided under Section 12C of the Income Tax Act, upon presentation of a valid turnover tax registration certificate; (b) the tax to be withheld by the Ministry responsible for roads, the Kenya Roads Board, the Kenya Rural Roads Authority, the Kenya Urban Roads Authority and the Kenya National Highways Authority shall be fifty per cent of the tax payable on the purchase made by these institutions."
}