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1,510 statutes · page 73 of 76
Zambia legislation
20 statutes shown from 1,510 source-backed records
A tourist or qualifying commercial exporter who has paid tax in Zambia may claim a full or partial refund, and the Commissioner-General must pay it subject to prescribed conditions.
This section gives the short title of the Act, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 4 February 2006.
This section gives the Act its short title and says it is to be read with the principal Act.
This section gives the Act’s short title and says it is deemed to have come into operation on 26 January 2008.
This section says the Act may be cited as the Value Added Tax (Amendment) Act, 2009, and is read together with the principal Value Added Tax Act.
This provision amends the principal Act by replacing “Commissioner of Value Added Tax” with “Commissioner of Domestic Taxes” in section 34.
A return must be signed by the person filing it, and the Commissioner-General may decide what documents must accompany it.
This section gives the Act’s short title, says it is read together with the principal Value Added Tax Act, and states when it comes into operation.
A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late.
A company that deals only in exempt supplies cannot be treated as part of a recognised group.
This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.
This provision gives the Act its short title and says it starts on 1 January 2018.
This provision defines how “taxable value” is calculated when a cash discount or a trade discount is given.
This section gives the Act’s short title and says it starts on 1 January 2020.
For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.
This section names the Act and says it starts on 1 January 2024.
This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012.
These Regulations may be cited by the stated title.
This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and it takes effect on 1st January, 2016.
This section says the Order may be cited by its amendment title and must be read together with the principal VAT Exemption Order, 2014.
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