25 Sep 2019 in National Assembly:
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).
view
25 Sep 2019 in National Assembly:
(9) For the purpose of this section, “digital market place” means a platform that enables the direct interaction between buyers and sellers of goods and services through electronic means.
view
25 Sep 2019 in National Assembly:
Under paragraph (a) the amendment is meant to replace the words “a registered person” with any “other person” as already done in Clause 15. It is a redrafting issue. Under paragraph The electronic version of the Official Hansard Report is for information purposes only. Acertified version of this Report can be obtained from the Hansard Editor.
view
25 Sep 2019 in National Assembly:
(b), the amendment seeks to allow the Cabinet Secretary to make it clear on how taxation on digital marketplace will be implemented. It is almost the same as what I had moved earlier because this digital marketplace will be occurring severally in the Bill.
view
25 Sep 2019 in National Assembly:
Hon. Temporary Deputy Chairlady, I beg to move:
view
25 Sep 2019 in National Assembly:
THAT, clause 18 be amended in paragraph (a) (iii) by – (a) deleting— (i) the proposed new paragraph 105; and, (ii) the proposed new paragraph 106.
view
25 Sep 2019 in National Assembly:
(b) inserting the following new items immediately after item 110— 111. Goods imported or purchased locally for the direct and exclusive use in the construction of houses under an affordable housing scheme approved by the Cabinet Secretary on the recommendation of the Cabinet Secretary responsible for matters relating to housing. 112. Musical instruments and other musical equipment imported or
view
25 Sep 2019 in National Assembly:
purchased locally, for exclusive use by educational institutions, upon
view
25 Sep 2019 in National Assembly:
recommendation by the Cabinet Secretary responsible for Education. Under (a), we are concerned that some of the items which are being moved from zero- rated to exempt had been covered under the Finance Act, 2018. To maintain certainty and consistency in our taxation measures, we are proposing to delete and take it back to zero-rating for those two items under paragraphs 105 and 106. Under items 111 and 112, it is to bring in the goods and materials which are exclusively for the use of construction of affordable housing to be brought into zero-rating together musical instruments and other musical ...
view
25 Sep 2019 in National Assembly:
Hon. Temporary Deputy Chairlady, I beg to move:
view