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{
    "id": 96933,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/96933/?format=api",
    "text_counter": 97,
    "type": "speech",
    "speaker_name": "Mr. Nguyai",
    "speaker_title": "The Assistant Minister, Office of Deputy Prime Minister and Ministry of Local Government",
    "speaker": {
        "id": 113,
        "legal_name": "Lewis Nganga Nguyai",
        "slug": "lewis-nguyai"
    },
    "content": "(a) The Value Added Tax Act (VAT) provides tax waiver on capital equipment imported or purchased locally for new or expansion of existing investments. In addition, there exists provisions in the VAT Act for zero-rating of all materials and equipment imported for the refurbishment of tourist hotels. The East African Community Customs Management Act further provides for waiver of duty on hotel equipment imported by a licensed hotel for its use. The construction of camps and lodges that were destroyed by the recent floods will, therefore, be granted waiver in accordance with the provisions of these Acts."
}