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Zambia legislation

Value Added Tax (Amendment) Act, 1999

This Act amends the Value Added Tax Act and changes rules about taxable supplies and interest remission.

amendmenttaxable supplyvalue added tax
Jurisdiction
Zambia
Structure
1 provisions
Citation
Act 1 of 1999
Dates
Undated source snapshot
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“This Act amends the Value Added Tax Act and changes rules about taxable supplies and interest remission.”

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This Act amends the Value Added Tax Act and changes rules about taxable supplies and interest remission.

Section document

04

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Source record from zambialii.org · Undated source snapshot

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Repeal
§ documentDocument textRepeal

This Act amends the Value Added Tax Act and changes rules about taxable supplies and interest remission.

Suuvleinen't to the Republic of'Zambia Goiiefriment Gazette dated th� 26th March. 1999 [No; r of1999 J . GOVERNMENT OFZAMBIA,· .... . Date of Asse11t: 24th M�ch, 1999 . ENA.CTED:by theParliament of �bia ... , Enactment \, (1). -� A�tf#y be cited as ihe Valu�Ad<kdTax(�nt) �8'.1 litJe .. .. . . . . · ···· Act,)999;��,��iq\,be read as one·wi.th·the Vaine Ad4i:<l Tax.A.ct; �gi{"."n<;<:- ·· Cap,'331.ci'. . .. ;\z) ,, :. , _, .. : .· ° Subj�;; :o sul>s�tion (1),'#]is,Act shall ��me intob�miiori in.tliis.Acr :ieferred tQ as the pri.ni;ipal Act. · • . < < : • , ;: .... }' ·: ·;'J , . ;\mendnie111 of sectiqn·i. . ·. :. para�6li(ii)'andthesub�iturion�fof?i,hefq'ilowa .. . . . . . ' · ' '.,; ' ,-ing_ pl![agraph: . . . (bf,in snbsection'. (2).:..:' '.'( a) a�rsqn, corporation, partnership;joihtve�tureor · ✓: · · 'organlsation)hat s�pplies gi)ods ;J:Jr _.servic�; and' . ·- · . · "(i) bythe insertion , .• ,., -the words" inthe�e'.' ofi, · : .. ,.;,· __ ,,.-;.·: ' • . .· . -._ .,)>/=••. ··.,, . . . . . • . . . ' . . . . . ; • herw.ce -u; . the.words�� · ·· · · _ _. · • \,.i::1r�·tr/?�/i:.-·t .. · _.. :-:t · ' . : . $!;g1.; c�pies;; rh#A�: be_o�_talne_ d_fa , cc-, ' . ·-:-, ,, ,. . ···•, .... · · . .. · 'P,Q;fJq;t_30.l)_(j, 1,0i0J 1,,./is,:ika. Prfce K5,0I). ea<;h : '1 ;.· · )::·.::�:(> � ... ''• • ··l'/ : ...:.\:..:-i:t.:\>)t, · · .;)}1;::f:_'.t, _i om the Gov���t f t(_'.;_',';;i;i;;_:;'.;:{)t_:;_-i:_ii � / ; <� � ,-���J�:�:,�:,�f .1 .' :) • ,,,_,,--:-� ',, • \'" 'ts,(..,./ . . · ' . ;(tf ·: (: : i ,_:/ /; t;�.:::·_:/?.�::�::: .•.,; ·.,t.· < 'ValiitiAddedTdx 3, � ·• (An.iinc{i(le11i) . · : ... · ,/.,< ". ,' . : .) -:> ·.: . .· ,". (ii) .bf tl1e •deletion of the full�stop at the eri.d ot,' paragraph (b) and.the substitution therefor ofaJ . , ,!'} semi-colon arid-ilie word" ot "· . .. _ �·::�-- : ' _::.',{_,·.,, . (iii}b}'.'theinsertioh iutef paragraph (b) of the follow�': • in�ne\V patagnjph: '. .. • '•,_ ·_ :·. ;,:_,.'-'. . ' . ,_ , . '·. ' . . (c) anyt)iiiig -d�;ne .in �onnection with the · . ·:cessa\ion(· "!iguidaiion or receivership --/' . oi th�iMended cessation, liquidaticil! cir,. recei\1ership;. ', '\ , 3_, · S<'.ction seven df the prindpa! Act hifuen&dby ilie d�ietion of subsecl'wn';(l)'aiic! tlie •siibs'titutlti� t/ie.t¢for of tlii? fpii¢y,ll\g, ,,·,. �-_·_ · ?:;•.•': �:-. ·-. �--.,�. ···· ·> ;-. _ '. _ ·· ; __ ·':"_-·· · sllbseciibrf · · · · · . . . , / · . , :· s��i�J!f��tf��iit!�1;!��{!i:i���:!fiu�:±�• / · anc� ofa b�siness, ihaqakes place jn _2:lii:nbia 0:1 o_i after:_tpe; . tax·comm\lncement clay; ·oth�r" than ail exeinpt supply, is a· · �able<s�pp'.!':' : . ,· ,>: ··••' .;:•, i"__ i' . ·. ·,.'.'>:·. · i ::, .. : ·• .. 4. . Section twenty of --�e :principahAcf 1� amended• iby the -· insertion immediately after subsection ·(3) ,ofihe·followfrig'ineyi, subsection:·,· · ·· · · · . ' . . '. � ----· , .. •, - . . ' ,' ' . .. ;,. " " :· ··--.�-- ,,•'.,,' / · · ' · · {4) The Commissioner-Geiieral ·ml(y reniit,01.fl ,wJ.ip.lll. or- . ✓ ,,. p� O�J!l!Y,in�e_r�st 1t1e,underthi� ,c;ction . . . •· . .. . , , , __ , . ..:; " •, . :> .' . ··:·•,: J _,:·· ., ·,·. �.,,-,,\,1:, . ··, 9:_ · .§�"ti9il twe�ty,(hre�,of.�� PW�",\P.a!.J:\7U,�. i���(I�,,��,- · · '.c . . �v: • ' -· ✓ {a) the deletion ofsubs,;ctlon (2);.a_m,l .: .... _ . ,1 f{>!,,\!\�, fy�����ri'1i:�O�t��tii�Miafs���tidn (2):., , -!is '. '.ID;;�miRiRW:A9Mf tW1�1��(bft!\�Yi1��1�lS.�tioiisihi_i;tY" V \ ... · ··. . OYfC �!IP} i��m:o:. . ;_i /{ :f��::,;'./>,::.;,1!1 �·� -�, .. · : ,,•.ir�d::·_,�·;:\)/.'.:.[/-. . :·t<'li,' ·,;;;_'. ! .. \ . . , ,,:, '\:-,; ·,:�'. > ·:_ / .. . . ·,.,.-· · :, • ; �: l • ' • Amendment :Of ��tfr�n. 7 1Ainendmellt of section 20 ArnendlDent . of_sectiori 23 Repeal of . --sections 31 and·32 . . . :;:,�•--: ._,. . .•. ··~ . --: . . ,. :: ,;.\ '·\ '-,�:::'·;'. :·:·., .\:, ... .-,,.;:',·,, · ....... �-- ., ',� r/=. i /;�··t:\ ..... :;"'r. /,, . �-• .:..;, ·•-i ,: .. :. ': ·�: "' .
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  • Value Added Tax Act

    Section document

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