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1,510 statutes · page 73 of 76
Zambia
Act 2 of 2005
2 provisions
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.
Zambia
Act 8 of 2006
4 provisions
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.
Zambia
Act 3 of 2007
5 provisions
This section gives the Act its short title and says it is to be read with the principal Act.
Zambia
Act 3 of 2008
3 provisions
This section gives the Act’s short title and says it is deemed to have come into operation on 26 January 2008.
Zambia
Act 3 of 2009
6 provisions
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.
Zambia
Act 48 of 2010
2 provisions
This provision amends the principal Act by replacing “Commissioner of Value Added Tax” with “Commissioner of Domestic Taxes” in section 34.
Zambia
Act 14 of 2012
8 provisions
A return must be signed by the person filing it, and the Commissioner-General may decide what documents must accompany it.
Zambia
Act 15 of 2013
7 provisions
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.
Zambia
Act 13 of 2014
4 provisions
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.
Zambia
Act 17 of 2015
7 provisions
A company that deals only in exempt supplies cannot be treated as part of a recognised group.
Zambia
Act 44 of 2016
5 provisions
This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.
Zambia
Act 12 of 2017
5 provisions
This provision gives the Act its short title and says it starts on 1 January 2018.
Zambia
Act 15 of 2018
4 provisions
This provision defines how “taxable value” is calculated when a cash discount or a trade discount is given.
Zambia
Act 14 of 2019
12 provisions
This section gives the Act’s short title and says it starts on 1 January 2020.
Zambia
Act 23 of 2020
9 provisions
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.
Zambia
Act 27 of 2023
7 provisions
This section names the Act and says it starts on 1 January 2024.
Zambia
Act 30 of 2011
2 provisions
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.
Zambia
SI 18 of 2024
As of 26 Feb 2024 · 9 provisions
These Regulations may be cited by the stated title.
Zambia
SI 102 of 2015
2 provisions
This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and it takes effect on 1st January, 2016.
Zambia
SI 65 of 2017
3 provisions
This section says the Order may be cited by its amendment title and must be read together with the principal VAT Exemption Order, 2014.