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{
    "id": 985468,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/985468/?format=api",
    "text_counter": 834,
    "type": "speech",
    "speaker_name": "Tharaka, DP",
    "speaker_title": "Hon. George Gitonga",
    "speaker": {
        "id": 13491,
        "legal_name": "George Gitonga Murugara",
        "slug": "george-gitonga-murugara"
    },
    "content": " Hon. Speaker, I beg to move the following Motion: THAT, this House adopts the Report of the Committee on Delegated Legislation on its consideration of the Value Added Tax (Amendment of the Rate of Tax) Order, 2020, laid on the Table of the House on Tuesday, 14th April 2020 and, pursuant to the provisions of Sections 6 and 67 of the Value Added Tax Act, 2013, approves the Value Added Tax (Amendment of the Rate of Tax) Order, 2020 published as Legal Notice No. 35 of 26th March, 2020. We find ourselves in an extraordinary situation. The human race is under attack from a virus that is unrelenting and that has claimed approximately over 120,000 lives globally. As at today, the Coronavirus cases worldwide stand at about 1.9 million. Locally, as at yesterday, we had about 208 confirmed cases in which we also suffered nine deaths so far. The numbers are on a daily rise. Arising out of this situation, the Government of Kenya has put in place various measures to contain the spread, effect and impact of the COVID-19 pandemic in the country. One of the interventions to help the citizens is to reduce the Value Added Tax (VAT) from 16 per cent to 14 per cent. The Order was issued following a directive by the President on 25th March 2020 to the Cabinet Secretary in charge of the National Treasury to invoke powers under the VAT Act to reduce the rate of VAT on imported goods and services to ease the tax burden on the public and as relief on the possible individual citizen’s economic hardships that may be occasioned by the attack by the virus. In exercise of the powers conferred by Section 6 (1) of the Valued Added Tax Act, the Cabinet Secretary produced the VAT (Amendment of the Rate of Tax) Order, 2020 and this was gazetted on 26th March 2020. The Order seeks to amend paragraph (b) of Section 5 (2) of the VAT Act by reducing the tax payable on goods and services from 16 per cent to 14 per cent. Having been seized of the instrument, the Committee on Delegated Legislation examined the instrument against the Constitution, the Interpretation and General Provisions Act Cap. 2 of the Laws of Kenya, the Value Added Tax Act, 2013 and the Statutory Instruments Act, 2013 to confirm whether the instrument was compliant."
}