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"id": 1559882,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559882/?format=api",
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"type": "speech",
"speaker_name": "Kilifi North, UDA",
"speaker_title": "Hon. Owen Baya",
"speaker": null,
"content": " In replying to the Social Protection Bill, I thank Hon. Members for their robust contributions. We have had incisive thoughts on this Bill. I think we will have a very good Committee of the whole House on the same to ensure that we give Kenya a good Social Protection Bill. As billed by Hon. Toroitich, this is a very progressive Bill. It unshackles and unhinges many things in social protection. I beg to reply."
},
{
"id": 1559883,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559883/?format=api",
"text_counter": 874,
"type": "speech",
"speaker_name": "Hon. Speaker",
"speaker_title": "",
"speaker": null,
"content": "Hon. Members, we will put the Question to this Bill tomorrow at 2.30 p.m."
},
{
"id": 1559884,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559884/?format=api",
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"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "(Putting of the question deferred)"
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{
"id": 1559885,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559885/?format=api",
"text_counter": 876,
"type": "speech",
"speaker_name": "Hon. Speaker",
"speaker_title": "",
"speaker": null,
"content": "We will now proceed to Order No. 11."
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"id": 1559886,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559886/?format=api",
"text_counter": 877,
"type": "heading",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "BILL"
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{
"id": 1559887,
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"speaker": null,
"content": "Second reading"
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"speaker": null,
"content": "THE VALUE-ADDED TAX (AMENDMENT) BILL (National Assembly Bill No. 11 of 2025)"
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{
"id": 1559889,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559889/?format=api",
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"type": "speech",
"speaker_name": "Hon. Speaker",
"speaker_title": "",
"speaker": null,
"content": "Deputy Leader of the Majority Party."
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{
"id": 1559890,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559890/?format=api",
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"type": "speech",
"speaker_name": "Kilifi North, UDA",
"speaker_title": "Hon. Owen Baya",
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"content": " I beg to move that the Value-Added Tax (Amendment) Bill, (National Assembly Bill No. 11 of 2025), be now read a Second Time. This is a very short piece of legislation and a small amendment to the legislation that is required to ensure that we remove some ambiguities in the Value-Added Tax Act. As I do that, I want to prepare Hon. Junet to second. The Bill needs to do a small thing. It wants to amend the Value-Added Tax Act. The Bill amends the First Schedule in Paragraph 146 of Part I to remove the ambiguity that is caused by the use of the words ‘after this date’. The words ‘after this date’ were included when this Bill was passed. That created ambiguity such that it was not clear which date the Bill would take effect. Therefore, we want to substitute that small bit with the exact date of when the Bill will take effect. During the implementation of the Tax Laws (Amendment) Bill of 2024, it became evident that the changes that were made introduced some ambiguity. The proviso that is added to Paragraph 146 states: “Provided that the value of such investment is not less than Ksh2 The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
},
{
"id": 1559891,
"url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1559891/?format=api",
"text_counter": 882,
"type": "speech",
"speaker_name": "Kilifi North, UDA",
"speaker_title": "Hon. Owen Baya",
"speaker": null,
"content": "billion and the exemption was granted before 1st of January, and shall continue to apply for 12 months after this date.” This House is aware that the Tax (Amendment) Act took effect on 27th December 2024. As currently worded, the amendment appears to apply retrospectively. It implies that the Cabinet Secretary should not have granted exemption after January 2024 and that only exemptions granted before this date are valid for 12 months ending in January 2024. This does not reflect the intended purpose of providing a transition period of VAT exemption. Instead, it inadvertently suggests that the Cabinet Secretary acted contrary to the law by granting exemptions through 2024, despite the law permitting such grants at the time."
}
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}