{"count":1608389,"next":"http://info.mzalendo.com/api/v0.1/hansard/entries/?format=json&page=156787","previous":"http://info.mzalendo.com/api/v0.1/hansard/entries/?format=json&page=156785","results":[{"id":1586052,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586052/?format=json","text_counter":459,"type":"speech","speaker_name":"Navakholo, ODM","speaker_title":"Hon. Emmanuel Wangwe","speaker":null,"content":"THAT, the Bill be amended by inserting the following new clause immediately after Clause 30− Amendment of"},{"id":1586053,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586053/?format=json","text_counter":460,"type":"heading","speaker_name":"","speaker_title":"","speaker":null,"content":"30A"},{"id":1586054,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586054/?format=json","text_counter":461,"type":"other","speaker_name":"","speaker_title":"","speaker":null,"content":". Section 5 of the Value Added Tax Act is amended by deleting section 5 of subsection 3 and substituting therefor the following new subsection− Cap. 476 Tax on a taxable supply shall be a liability of the registered person making the supply and, subject to the provisions of this Act relating to accounting and payment, shall become due at the time of the supply: Provided that where the taxable supply involves a sale or auction of goods to recover unpaid debt, to enforce or give effect to a security, charge or encumbrance, tax on the taxable supply shall subject to the provisions of this Act be the liability of the debtor."},{"id":1586055,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586055/?format=json","text_counter":462,"type":"scene","speaker_name":"","speaker_title":"","speaker":null,"content":"(The new clause was read a First Time)"},{"id":1586056,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586056/?format=json","text_counter":463,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":" Hon. Chairman, move New Clause 30A for Second Reading."},{"id":1586057,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586057/?format=json","text_counter":464,"type":"speech","speaker_name":"Molo, UDA","speaker_title":"Hon. Kuria Kimani","speaker":null,"content":" Hon. Temporary Chairman, I beg to move that Clause 38 be now read..."},{"id":1586058,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586058/?format=json","text_counter":465,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":" No, it is 30A."},{"id":1586059,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586059/?format=json","text_counter":466,"type":"speech","speaker_name":"Molo, UDA","speaker_title":"Hon. Kuria Kimani","speaker":null,"content":" Okay. New Clause 30A."},{"id":1586060,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586060/?format=json","text_counter":467,"type":"speech","speaker_name":"Hon. David Ochieng’","speaker_title":"The Temporary Chairman","speaker":null,"content":" Clauses 38 and 30A? It is Clause 30A."},{"id":1586061,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1586061/?format=json","text_counter":468,"type":"speech","speaker_name":"Molo, UDA","speaker_title":"Hon. Kuria Kimani","speaker":null,"content":" Hon. Temporary Chairman, I beg to move that the new clause 30A be now read a Second Time. This amendment seeks to provide that the Value Added Tax (VAT) payable on disposable or residual security for a debt should be paid by the debtor. For example, if a credit lending entity recovers a security item from you, let us say a motor vehicle, then the sale of that item will be subject to VAT. In this case, the creditor wants to recover the debt they advanced to you. So, we are proposing that the debtor be the one who is eligible to pay for the tax payable for that particular good when it is auctioned or repossessed from the debtor. We are taking the obligation from the creditor to the debtor. Hon. Temporary Chairman, I beg to move."}]}