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{
    "id": 936853,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/936853/?format=api",
    "text_counter": 181,
    "type": "speech",
    "speaker_name": "Hon. (Ms.) Fatuma Gedi",
    "speaker_title": "",
    "speaker": {
        "id": 1139,
        "legal_name": "Fatuma Gedi Ali",
        "slug": "fatuma-gedi-ali"
    },
    "content": "1. The Regulations were submitted to the National Assembly within the statutory timeline contemplated under Section 11(1) of the Statutory Instruments Act (Legal Notice No. 23 of 2013); having been published on 13th June 2019, received by the Clerk of National Assembly on 21st June 2019 and tabled on the 21st June 2019. 2. The regulation making authority conducted sufficient public participation which resulted in addressing the previous challenges encountered by the private sector occasioned by the VAT Regulations, 2017. 3. The Regulations do not require a Regulatory Impact Statement within the meaning of Sections 6, 7 and 8 of the Act, since they are intended to address challenges faced by suppliers of both zero-rated and general-rated supplies; in ensuring they are able to recover the deductible input of VAT rated to zero-rated supplies. Hon. Temporary Deputy Speaker, the recommendation of the Committee is as follows. Having examined the Value Added Tax (Amendment) Regulations, 2019, against the Constitution of Kenya, the principal regulations, that is: The Value Added Tax Regulations, 2017 (Legal Notice No.54 of 2017), the Interpretations and General Provisions Act (Cap 2) Laws of Kenya; the Value Added Tax Act (No.35 of 2013) and the Statutory Instruments Act (No.23 of 2013); the Committee recommends that the House approves the said statutory instrument in accordance with Section 67 of the Value Added Tax Act (No.35 of 2013)."
}