Section 33, The Supplementaryappropiation Act, 2022

The Goods and Services Tax Act 2009 is amended byinserting the following new section immediately after section 50- 50A. (1) For the purposes of this Act the Commissioner-General shall whether remotely or through installations, ensure real time and direct capture of information on turnover from - (a) casinos and related facilities; (b) money market operatives including, Money Gram, Western Union, RIA, Afro International, banks, foreign exchange bureaux, etc.; (c) mobile network operators (MNOs) and Internet Service Providers (ISPs); (d) utility service providers including Electricity Distribution and Supply Authority (EDSA), Electricity Generation and Transmission Company (EGTC), Independent Power Producers (IPPs), water production and supply services; and (e) other similar businesses. Real time and direct capture of data In Act No. 7 2009. similar automated systems of the National Revenue Authority, the Commissioner- General shall authorise in writing a GST registered taxpayer to use an alternative receipting system prescribed by the Commissioner-General until the breakdown or fault is rectified". (7) Subject to subsection (6), the Commissioner-General may use any of the provisions in this Act and any other similar enactments to deal with the non-use, misuse or tampering of the electronic cash register system, and other similar systems of the NRA. 32. The Goods and Services Tax Act 2009 is amended by inserting the following new section immediately after section 40- 40A. (1) A taxpayer who engages the services of a professional service provider shall pay all output GST related to the services directly to the National Revenue Authority. (2) The liability to lodge a monthly GST return by a professional service provider and pay any additional GST or claim refunds shall not depend on the taxpayer referred to under sub-section (1) making a direct payment of GST to the National Revenue Authority for all output GST related to the services performed. (3) For the purposes of this Act, a professional service provider includes an accountant, economist, lawyer, medical doctor, engineer, management and tax consultants and other consultant in similar In Act No. 7 2009. GST payment for professional services.