PROVISIONAL COLLECTION OF TAXES AND DUTIES
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1 CHAPTER 415 PROVISIONAL COLLECTION OF TAXES AND DUTIES SUBSIDIARY LEGISLATION List of Subsidiary Legislation Page 1. Provisional Collection of Taxes and Duties Order, Provisional Collection of Taxes and Duties Order, Provisional Collection of Taxes and Duties Order, Provisional Collection of Taxes and Duties (Amendment) Order, Provisional Collection of Taxes and Duties Order, Provisional Collection of Taxes and Duties Order,
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3 [Rev. 2018] Provisional Collection of Taxes and Duties CAP. 415 [Subsidiary] PROVISIONAL COLLECTION OF TAXES AND DUTIES ORDER, 2014 [L.N. 77/2014.] WHEREAS a Bill entitled "An Act of Parliament to amend the law relating to the various taxes and duties and for matters incidental thereto", "The Finance Bill, 2014" has been published in the Gazette: NOW THEREFORE, in exercise of the powers conferred by section 2 of the Provisional Collection of Taxes and Duties Act, the Cabinet Secretary for the National Treasury orders that all provisions of the Bill relating to taxes or duties shall have effect as though the Bill were passed into law. This Order shall come into effect on the 12th June,
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5 [Rev. 2018] Provisional Collection of Taxes and Duties CAP. 415 [Subsidiary] PROVISIONAL COLLECTION OF TAXES AND DUTIES ORDER, 2015 [L.N. 103/2015.] WHEREAS a Bill entitled "An Act of Parliament to amend the law relating to various taxes and duties and for matters incidental thereto", the short title of which is "The Finance Bill, 2015", has been published in the Gazette on the 11th June, 2015: NOW THEREFORE, in exercise of the powers conferred by section 2 of the Provisional Collection of Taxes and Duties Act, the Cabinet Secretary for the National Treasury orders that all provisions of the Bill relating to taxes or duties shall have effect as though the Bill were passed into law. This Order shall come into effect on the 12th June,
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7 [Rev. 2018] Provisional Collection of Taxes and Duties CAP. 415 [Subsidiary] PROVISIONAL COLLECTION OF TAXES AND DUTIES ORDER, 2016 [L.N. 96/2016.] WHEREAS a Bill entitled An Act of Parliament to amend the law relating to various taxes and duties and for matters incidental thereto, the short title of which is The Finance Bill, 2016, has been published in the Gazette on the 8th June, 2016: NOW THEREFORE, in exercise of the powers conferred by section 2 of the Provisional Collection of Taxes and Duties Act, the Cabinet Secretary for the National Treasury orders that all provisions of the Bill relating to taxes or duties shall have effect as though the Bill were passed into law. This Order shall come into effect on the 9th June,
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9 [Rev. 2018] Provisional Collection of Taxes and Duties CAP. 415 [Subsidiary] PROVISIONAL COLLECTION OF TAXES AND DUTIES(AMENDMENT) ORDER, 2016 [L.N. 117/2016.] WHEREAS a Bill entitled "An Act of Parliament to amend the law relating to taxes and duties and for matters incidental thereto", the short title of which is "The Finance Bill, 2016", was published in the Gazette on the 8th June, 2016; AND WHEREAS the provisions of the Bill relating to taxes or duties are for the time being in force by virtue of the Provisional Collection of Taxes and Duties Order, 2016 (L.N. 96/2016.) which came into effect on the 9th June, 2016; NOW THEREFORE, in exercise of the powers conferred by section 5(a) of the Provisional Collection of Taxes and Duties Act, I amend the provisions of the Finance Bill, 2016, as follows: CLAUSE 38 THAT, Clause 38 of the Finance Bill, 2016, be amended in the proposed section 42A, by adding the following new subsection immediately after subsection (4) (5) A person who, prior to the commencement of this section, was appointed to withhold tax under section 25A of the Value Added Tax Act, 2013 shall, notwithstanding the repeal of that section, be deemed to be a person appointed under subsection (1): Provided that this provision shall not be construed to impose any penalty whatsoever on any such person who ceased to withhold tax for any period following the repeal of that section upto the 8th June, This Order shall be deemed to have come into effect on the 9th June,
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11 [Rev. 2018] Provisional Collection of Taxes and Duties CAP. 415 [Subsidiary] PROVISIONAL COLLECTION OF TAXES AND DUTIES ORDER, 2017 [L.N. 48/2017.] WHEREAS a Bill entitled An Act of parliament to amend the law relating to various taxes and duties and for matters incidental thereto", the short title of which is The Finance Bill, 2017, has been published in the Gazette on the 30th March, 2017: NOW THEREFORE, in exercise of the powers conferred by section 2 of the Provisional collection of Taxes and Duties Act, the cabinet Secretary for the National Treasury orders that all provisions of the Bill relating to taxes or duties shall have effect as though the Bill were passed into law. This Order shall come into effect on the 3rd April,
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13 [Rev. 2018] Provisional Collection of Taxes and Duties CAP. 415 [Subsidiary] PROVISIONAL COLLECTION OF TAXES AND DUTIES ORDER, 2018 [L.N. 128/2018.] WHEREAS a Bill entitled "An Act of Parliament to amend the law relating to various taxes and duties and for matters incidental thereto", the short title of which is "The Finance Bill, 2018", has been published in the Gazette on the 19th June, 2018: NOW THEREFORE, in exercise of the powers conferred by section 2 of the Provisional Collection of Taxes and Duties Act, the Cabinet Secretary for the National Treasury and Planning orders that that all provisions of the Bill relating to taxes or duties shall have effect as though the Bill were passed into law. This Order shall come into effect on the 15th June,
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