Zambia Act or statute

Zambia legislation

Betting Control (Amendment) Act, 1988

carpentrycommoditiescorporate taxcustomsfinancial penaltiesfurnituregoods classificationimportsjoinerylocally manufactured goodsmanufacturingsales taxservice taxationtarifftariffstax amendmenttax rates

Jurisdiction: Zambia
Structure: 23 provisions
Citation: Act 8 of 1988
Dates: As at 22 Apr 1988

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Dates: As at 22 Apr 1988

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Purpose and legislative effect

“This section gives the Act’s short title, links it to the Sales Tax Act, and says it is treated as having come into operation on 31 January 1987.”

This section gives the Act’s short title, links it to the Sales Tax Act, and says it is treated as having come into operation on 31 January 1987. Section 7 is amended to replace two kwacha amounts with higher amounts. This section replaces the First, Second, and Third Schedules of the principal Act with new Schedules in the Appendix. 6.03 Q'ol�n,n 3·· , 'I ; CCCN No. or, Cbopte,•-. - ·N:o.-�. ,· .. !.J ·. :30 on1H8. ,. -· ., ' '66:09/' This section shows a table of tax rates expressed as percentages.

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(1) This Act may be cited as the Sales 'rax (Amendment)

This section gives the Act’s short title, links it to the Sales Tax Act, and says it is treated as having come into operation on 31 January 1987.

Section 1

The text is too fragmentary to identify a clear legal rule; it mainly lists percentages and units.

Section 54

00, .,

This heading covers jewellery and other articles of precious metal, precious or semi-precious stones, and imitation jewellery.

Section 10

76.10 L·, , kg ·, "' kg " 77.03·" . , ·, kg • ► l Cop. 85

Section 76

The schedule says listed services are liable to tax at the percentage rate shown in the table.

Section 87

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Source record from zambialii.org · As at 22 Apr 1988

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Showing 23 of 23 provisions

Provision 15Amendment 4Short title 2Repeal

§ 1(1) This Act may be cited as the Sales 'rax (Amendment)Short title

This section gives the Act’s short title, links it to the Sales Tax Act, and says it is treated as having come into operation on 31 January 1987.

1. (1) This Act may be cited as the Sales 'rax (Amendment) Act, 1987, and shall be read as one with the Sales Tax Act, hereinafter referred to as the principal Act. (2) This Act shall be deemed to have come into operation on the 31st January, 1987.

Section 1Verify source

§ 2Section seven of the principal Act is amendedShort title

Section 7 is amended to replace two kwacha amounts with higher amounts.

2. Section seven of the principal Act is amended- (a) in subsection (1) by the deletion of" twenty thousand kwacha " and the substitution therefor of " fifty thousand kwacha " ; (b) in sub�ection (2), by th(l deletion of " ten thousand kwacha but less than twenty thousand kwacha " and the substitution therefor of" twenty-five thousand kwacha but less than fifty thousand kwacha ". E08otment Short title and commence ment. Oap. 663 Amendment of eeotlon 7

Section 2Verify source

§ 3The principal Act is amended by the repeal of the First,Repeal

This section replaces the First, Second, and Third Schedules of the principal Act with new Schedules in the Appendix.

3. The principal Act is amended by the repeal of the First, Second and Third Schedules thereto and the substitution·. therefor of the respective Schedules set out in the Appendix hereto. Repool ·ond rep la.cement of Schedules Single copie8 of this Ad may be obtained from the Government Printer, P.O. Box 30136, Lusaka. PriC6 20n, ,. Sales,'.fax (A17!endment) APPENDIX (Section 3) SALES TAX TARIFF FIRST SOHEDULE tC��t_io��>,_: , . , · llll'on'l'EID Goons The goods listed in column (2) of the tablo below shall be liableJ if imported, to tax at the rate shown in column ( 4): . . . Column (l) Oolumn (2) Item l,01 Description of god�,: ' Good s imported into the RepubHO:·· o·ther : .. ·• , thsn thosa in re1:ipeot of which; . Column (3) CCON Heading or Chapter Oolumn (4) Ra.te,of tax , 662; and {a) no cu.atoms duty is payable under · tho customs tariff set out in the First Schedule of tho Oustoms and Excise Act, Oo fr (b) a full drowboo c, refund, rebate or remission of duty is f anted or on whioh -�uty. is _who y �u.apendod .� under'the pl'oviaions of ony·regula� tions made under section eigl,ty. nine of tho Ouatoms and Excise Act, Cllp. 662. . � · • '. "· ., :'I ··, SECO� S�DULE, ; , (Seo<ion. 4) , .. .. :. ,. . .. > ,I •• ,' •, . . ( '. Chapters l to 100 20% . ' ' ,, , LOCALLY !-iA.NuFAOTIJR.E:0 GOODS .·.;., ' _ The·10C6iiy nmnufuctured·goods·lJsted In colWlln (2) of the·table-below Bliall bB.i1able-tO taxRt therotoshownln oolumn(5): -r :.. • :'. : , •,i i.t•, •. . ' Oolumn 2·· . ' ,, , Description of Good s • ' ' -· J , :1. ' ' ' P&Oktng contolners of.pa.p8r ,' phopoi-:." d •nd p�to IJ!"!er!"l" ·. ·. · .;;,t _,, rice: • Woven cotton a.nd mBll-ina.de (, 3,.;9. � . { ,;:: A;P,1? ;�� ? Knlijed,or crocheted exoluding mutton cloth ', �·· Arfii_cleS 'of apparei a�d C!Othlng eX:clU;� dti;ig ba�y napklna 8Ild1eohool unlforiris' ·. · Stocklngs, under stockings, aooka, ankle socks, aookettes ond the like Food a.nd non-alcoholic beverogea: -·. ., ____ - -Butter--- •· _ ..... -···-· � -�. : Choo�· • • • · .- 1� 1 Frepa.ra.tlon Qf�ment or·fisl:f1. •• , • , .Ool�mn;l Item

Section 3Verify source

§ 603Provision

6.03 Q'ol�n,n 3·· , 'I ; CCCN No. or, Cbopte,•-. - ·N:o.-�. ,· .. !.J ·. :30 on1H8. ,. -· ., ' '66:09/'

Section 6Verify source

§ 66�9Provision

This section shows a table of tax rates expressed as percentages.

66.�9 ' .60,01·. ·, ' : Cap.· 39, . ' 60 and 61 •' 10olumn.4 ,Oqlumn 5 Rate of ;-.to\c:as ·, ,;percent- 'Statlit1co1 .- oge of 1toxoble . ,· 1 �o: •. : , . value ... , ·. , I .. .. -r , . '_kg,, cll.•15% '. d ; ' - ,, M' I• ·• • : r :M�· 20% , : -:., 20%• - ''·· ,' . . ,.·.• •· 20%," � "! ,' � ....

Section 66Verify source

§ 6110Amendment

This provision appears to list sales tax rates for different items or classifications in a table.

61.10 -···-· -04;03 •, \ ,· · '04.04.: • 't ···Co �16 p No. pair pair pair . ... . � ... kg '"kg. k g 26% �5% 25% ' ,I 15% .. 15% 150 Vo Sales Ta:,; (Amendment) [No. 8 of 1987 41 Oolumn I Oolumn 2 Oolumn 3 Oolumn 4 CCCN No. or Chapter No. Stat!- &tlcal Unlt Column 5 Rate of t&xaa percent- age of taxable :v&lue 16% 16% IG&J 16 ¾, 20% 20% 20% 20% 20% 20% Hi% 16 6}' 20¾, kg kg kg kg kg kg kg kg kg kg kg kg kg

Section 61Verify source

§ 5404Provision

The text is too fragmentary to identify a clear legal rule; it mainly lists percentages and units.

54.04 delmlitre 5% dekalitre 10% 30% kg 15% kg 50% 20 tf 15¾, 15% 15% kg kg kg kg Hundred = 206}' 20¾, 20% 20% 15% 20% 20% kg kg kg 111• M' kg 15% 15 lo 0 � Item

Section 54Verify source

§ 1000Substitution

This provision lists categories of goods under “Description of Goods.”

10.00 DesoriptJon of Goods Macaroni, spaghetti and slmtlor products Prepared or preserved vegetables and fruits Pastry, blScults, cakes and other fine bakers we.res Syru J co ectlonery s and treacles and other sugar Jams, fruit jellies and marmalades Ice-cream Prepared foods obtained by the swelling or -roasting of cerea.ls ood cereal products (puffed rice, com- :B&kes and stmllar pre Sauces, soups and brot ratlons) , ond other t:' food preparations Coff'ee, tea, and spices Natural yeast (active and ln&ottve} and prepared baking powders Other edible prepo.ratlons Fruit and vegetable juices requiring dilution before uso Fruttand vegetable juices not requlrlng dilution before use Fetfoods Vinegar and vinegar substitute Perfumery, cosmetlcs and toilet preparations Prodllots of dental hygiene such as dentifrices, mouth washes, oral perfumes, denture cleaners and denture fixative pastes and powders PolLshea Glues

Section 10Verify source

§ 1400 Furniture and other carpentry andProvision

Section heading for furniture and other carpentry and joinery products.

14.00 Furniture and other carpentry and joinery products

Section 14Verify source

§ 1800Amendment

This section lists categories of goods and a tax-rate column for those goods.

18.00 Plywood and stm.llar wood products Carpets, carpeting, mats, matting and rugs Ropes, cordage ond cables Tableware and other articles of a kind commonly used for domestic or totlet purposes and sanitary ware for indoor use, and parts of such articles and·ware or irlon, steel, copper, aluminium, pBStlc, porcelain, china, or other kinds of pottery; of glasa or mica; of cement, concrete, osbestos, asbestos cement; natural stone (11.ma- stone, marble, granite, porphyry serpentine, eto.) with Ume or cement or other binders (for example e.rtl.ficlal 42 No. 8� · of<1987] Sales Tax (Amendment) Oolitmn I Oolum» 2 Item · Descrlptlo!l of Goods plnstlo ·materlal) ;' of ceramic; of earthen or of other nrtl.fiolal stone or mineral substances not elsewhere sp8otfied or included .. r Oolumn 3 Oolumn 4 Column 5 Rate of ta.xos percont• age of taxable value CCCN No. or Clmpter No. Stati stical Unit Csp. 25 32,08

Section 18Verify source

§ 6815Provision

The provided text is garbled and does not clearly state a rule.

68.15 ' 68:15 69,10 60,U 69,12 69:13 69,14 Cap. 70 ,, kg kg � k: : : kg leg kg kg kg

Section 68Verify source

§ 1000, .,Provision

This heading covers jewellery and other articles of precious metal, precious or semi-precious stones, and imitation jewellery.

10.00, ., J' ewellery and othel' arttclos of precloUS metal; pfpreoious or soml-preoious storie; imitation jewellery

Section 10Verify source

§ 3000Provision

This provision lists categories of goods, including batteries, sound and television equipment, mattresses, travel goods, tarpaulins, tents, awnings, and certain glass containers.

30.00 Eleotrlo batteries: Primary cells and bEltterles Accumulators and parts therefor Radio ro,Celveni and: scund reproducers Gramophone records Recorde� �pes Blld similar sound reproducing media Televlslon receivers Mattress� and mattress supports ., ' Travellt¥g rugs and,blookete Bed linen, table linen, toilet linen, curtains and oth81' furnishing artloles Travel goods (for eiample, eultcaaes, travelling bogs and. chests, trunlcs, · valises, hoversoeks, etc,) · · Tarpaullne, tents, awnlngs and similar articles; motor vehicle canopies ' ' Carboys, bottles, jars, pots, tubula.r containers and stmtlar containers, of gla.es, of a kind commonl conveyance or pocking o gooM us6d for r

Section 30Verify source

§ 6202Provision

62.02 : kg. ·kg kg No, No, No. No. No.· -. '• No. No, No. : kg· kg · 42.02

Section 62Verify source

§ 7010Amendment

This appears to be a sales tax amendment table entry, but the OCR text is too garbled to extract a reliable rule.

70.10 kg I 15% 15% 15% 15 67 15 J(, 15 27 15 J'o 15% 1st7 15 J'o 15% 15% 15% 15% ' 15% ' ' 16% 15% ·' ]fj% 15% 15% . 15% 15% 15% 15% 15% 15% 15% 20% 30% 20% 15% 15% 10% '10�: ,15% 15% . 15% '15% 15% 15% 1 15% 15 &7 15 J(, � Sales T�x,(Amendme1pt)•· ,[No·. 18 (· of-· 1987 43 Column 2 Column 3 Oolumn 4 CCCN No. or Chapter No. Stat,. stlcal Untt

Section 70Verify source

§ 9602Provision

The source text is too fragmented to extract a clear rule.

96.02 kg kg kg ,,, kg ' 'I' kg · · t. . , 38.ll ·. •1 64.01 •, • · 04.02 - 64.03 ' , 96.04-· ,, · ·kg· • 96.03 ·kg ' . kg' , - 1 Patr·· PaJr · (Pair '

Section 96Verify source

§ 2523:· 'Provision

25.23:· ' · kg · · ' 74.17 .:: kg ,, -74.19 ," ,

Section 25Verify source

§ 7610Provision

76.10 L·, , kg ·, "' kg " 77.03·" . , ·, kg • ► l Cop. 85

Section 76Verify source

§ 9802Provision

This text appears to be a fragment listing units and item numbers, with no clear rule.

98.02 kg Litre kg kg M' JI!' No. Item 31·,00 32,00

Section 98Verify source

§ 3400Provision

This provision lists goods descriptions including concrete pipes and tubes, rubber tyres, and brooms, brushes and feather dusters.

34.00 Description of Goods Concrete pipes and tubes Tyros and tubes, of rubber Retreaded rubber tyres Broom.a, brushes and feather,dustere 35,00

Section 34Verify source

§ 3600Provision

The source text is garbled and does not clearly state a rule.

36.00 Ae·rosol lnseotl�ldea Footwear I, .. ' , . I , 37'.00 ,

Section 36Verify source

§ 4900Provision

This provision lists categories of goods, including cement, metal products, electrical goods, printed matter, paint, yarn, fasteners, and certain motor vehicles.

49.00 50,00 Cement �!oles of copper· Ir!)n and steel castings being-, articles· of·· Iron and ;steel • , ' ,. Metal containers for the commercfQl pap,k�gr storage or transport-of· goods • such as fruit, preserves, eto. Ele($Ical-maohlnery, ·equipment o.nd appliances Eleotrto cables Crown corks and similar artlclea Electricity Printed matter, excluding printing of books, magazines, perlodicalB, news papers and similar articles, but Including price-lists, catalogues, calendars, diaries-, eto. Paint, vnrn!shes, lacquers and dlstempers Yarn Elastic bands and slide fasteners Any goods of this aohedule produced from a formula based on or U8lng local technology developed by a looal research organlSation as may be determlned by the Commlssloner Motor vehloles for the transport of persona only fa.llfng within heading No. 87,02.10: A. Of on engine oapoolty not exceeding 1000cc B. Of an engine capacity exceeding IO00co but not exceeding 1200cc C. Of an engine capacity exceeding 1200cc but not exceeding 1600cc D. Of on engine copoolty exceeding 1600co

Section 49Verify source

§ 8702Amendment

The schedule says listed services are liable to tax at the percentage rate shown in the table.

87.02 No. No. No. No. Column 5 Rate of tru<: as percent- ': age of taxable value 15% 16%-'· 15% J 15 � 5 56Y /0 11 15% 5% 5% 10% 15% 20% 44 No. 8 of 1987] Sales Tax (Amendment) THIRD SCHEDULE (Sectwn 4) TAXABLE 8JmVIOE9 The services listed in column (2) of the table below shall bo liable to tax: at the rate shown in colunm (3): Oolumn l Column 2 Item 001 002 003 004 Taxable Services Services (and goods provided with such services) by a hotel or a restaurant Dey cleaning or laundry services Telecommunication services excluding tho,'ie rendered to the United National Independence Porty, the Government or the Government of any other country Advortlaing and related services provided by adverbiaing ageucJes, television, radio, newspapers or any other medium, excluding obituary not.ices or other similar notices con• neoted with death AuotionOOrs' services including hair plaiting, perming, cutting, shampooing and the like; beauty treatment 005 006 Hairdressing, 007 008 009 010 01! 012 Professional services rendered by accountants, architects, auditors, lawyors, surveyors, consultants, enginoors, planners and the like excluding services rendered by medical pre.o�itioner Seour.ity services Garage services such as vehicle repairs, spray-painting, panel beating,. et,c. Car hire services Computer hire services Services provided by Customs clearing and forwarding ogenta Oolumn 3 Rate of tax as Percentage of taxable valuo 10% 16% 16% 20% 15% 16% 15% 15% 15% 16% 15% 15%

Section 87Verify source

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