Value Added Tax Act – Resolution
of Parliament to approve draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order – section 109(1)(a) (Statutory Instrument 148/2022)
Statutory Instrument 148/2022 .. in force 31 October 2022
Commencement [31 October 2022]
RESOLUTION
WHEREAS under section 109(1)(a) of the Value Added Tax Act, “the Act”, it is provided that the Minister of Finance may, by Order published in the Gazette, amend the Schedules to the Act;
AND WHEREAS it is further provided under section 109(2) of the Act that an Order made pursuant to section 109(1) of the Act is subject to an affirmative resolution of Parliament except where the amendment is to customs tariff headings only;
AND WHEREAS the Minister of Finance seeks approval of the draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order to amend Schedule 3 of the Act by an affirmative resolution of Parliament to —
-
(a) exempt imports of personal items, food, clothing, toys and other household consumables, contained in barrels for the period commencing from the 1st day of November, 2022 and terminating on the 28th day of February, 2023;
-
(b) exempt imports of toys, food supplies and care packages by a member of the House of Assembly for the benefit of children, the vulnerable and needy persons in the constituency of the member of the House of Assembly, for the period commencing from the 1st day of November, 2022 and terminating on the 31st day of January, 2023;
BE IT RESOLVED that Parliament by affirmative resolution approves the draft Value Added Tax (Amendment of Schedule 3) (No. 2) Order which amends Schedule 3 of the Act to —
-
(a) exempt imports of personal items, food, clothing, toys and other household consumables, contained in barrels for the period commencing from the 1st day of November, 2022 and terminating on the 28th day of February, 2023;
-
(b) exempt imports of toys, food supplies and care packages by a member of the House of Assembly for the benefit of children, the vulnerable and needy persons in the constituency of the member of the House of Assembly, for the period commencing from the 1st day of November, 2022 and terminating on the 31st day of January, 2023.