Zambia Act or statute

Zambia legislation

Taxation (Provisional Charging) Act, 1965

legislation lifecyclelegislative processrefundsTax lawtax paymentstemporary orders

Jurisdiction: Zambia
Structure: 4 provisions
Citation: Act 26 of 1965
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“This provision gives the Act its short title: the Taxation (Provisional Charging) Act.”

This provision gives the Act its short title: the Taxation (Provisional Charging) Act. The Minister may make a statutory order giving specified provisions of a qualifying bill the force of law before the bill becomes law. Orders made under section 2 stop having effect when specified legislative events happen, unless revoked sooner. If an order under section 2 has stopped having effect, a person who paid more tax than is legally chargeable because of that order is entitled to a refund of the excess.

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Short title ........................................................................................................................................................................................................... 1

This provision gives the Act its short title: the Taxation (Provisional Charging) Act.

Section 1

Provisional charging orders ........................................................................................................................................................................ 1

The Minister may make a statutory order giving specified provisions of a qualifying bill the force of law before the bill becomes law.

Section 2

Duration of orders .......................................................................................................................................................................................... 1

Orders made under section 2 stop having effect when specified legislative events happen, unless revoked sooner.

Section 3

Refunds ............................................................................................................................................................................................................... 1

If an order under section 2 has stopped having effect, a person who paid more tax than is legally chargeable because of that order is entitled to a refund of the excess.

Section 4

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Source record from zambialii.org · Undated source snapshot

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Showing 4 of 4 provisions

Provision 3Short title

§ 1Short title ........................................................................................................................................................................................................... 1Short title

This provision gives the Act its short title: the Taxation (Provisional Charging) Act.

1. Short title This Act may be cited as the Taxation (Provisional Charging) Act.

Section 1Verify source

§ 2Provisional charging orders ........................................................................................................................................................................ 1Provision

The Minister may make a statutory order giving specified provisions of a qualifying bill the force of law before the bill becomes law.

2. Provisional charging orders The Minister may be statutory order provide that, on or after the publication in the Gazette of a bill (being a bill approved by the President) that it is proposed to introduce into the National Assembly providing for the imposition or alteration of taxation, such provisions of the bill as may be speciﬁed in the order shall, until the bill becomes law and subject to the provisions of this Act, have the force of law.

Section 2Verify source

§ 3Duration of orders .......................................................................................................................................................................................... 1Provision

Orders made under section 2 stop having effect when specified legislative events happen, unless revoked sooner.

3. Duration of orders (1) Any order made under section two shall, unless sooner revoked, cease to have effect— (a) (b) (c) if the bill to which it relates is not passed through all its stages in the National Assembly within twenty sitting days from the date of its ﬁrst reading; or if, after the introduction of the bill to which it relates and before the bill is passed through all its stages in the National Assembly, Parliament is prorogued or dissolved; or if, after the passage of the bill to which it relates through all its stages in the National Assembly, the President refuses his assent thereto; or (d) at the expiration of a period of four months from the date it came into operation or such longer period from that date as may be speciﬁed in any resolution referred to in subsection (2); or (e) on the bill (with or without modiﬁcation) becoming law. (2) At any time after the introduction of the bill to which an order made under section two relates and before the order has ceased to have effect, the National Assembly may, by resolution, extend the validity of the order until such date as is speciﬁed in the resolution.

Section 3Verify source

§ 4Refunds ............................................................................................................................................................................................................... 1Provision

If an order under section 2 has stopped having effect, a person who paid more tax than is legally chargeable because of that order is entitled to a refund of the excess.

4. Refunds (1) When an order made under section two has ceased to have effect, any person who by virtue of the provisions of the order paid more taxation than is then chargeable by law shall be entitled to a refund of the excess payment made by him. By Laws.Africa and contributors. Licensed under CC-BY. Share widely and freely. 1 Taxation (Provisional Charging) Act, 1965 (Chapter 364) Zambia (2) The payment of taxation at the rate provided for in the bill to which an order made under section two relates and before such order ceased to have effect shall be deemed to be a legal payment of the taxation concerned notwithstanding that, when the bill becomes law, its provisions are different to those contained in the bill to which the order related. By Laws.Africa and contributors. Licensed under CC-BY. Share widely and freely. 2

Section 4Verify source

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