{"id":951982,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/951982/?format=json","text_counter":298,"type":"speech","speaker_name":"Kipkelion East, JP","speaker_title":"Hon. Joseph Limo","speaker":{"id":1915,"legal_name":"Joseph Kirui Limo","slug":"joseph-kirui-limo"},"content":"THAT, the Bill be amended by deleting Clause 16 and substituting therefor the following new clause- Amendment of s.5 of No. 35 of 2013 16. Section 5 of the Value Added Tax Act, 2013 is amended- (a) in sub-section (6) by deleting the words “a registered person” and substituting therefor the words “any person”; (b) by inserting the following new subs-sections immediately after subsection (6)- (7) The provisions of subsection (1) shall be applicable to supplies made through a digital market place. (8) The Cabinet Secretary shall make regulations to provide the mechanisms for implementing the provisions of subsection (7)."}