Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2002

This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002. Input tax generally cannot be deducted or credited m…

administrative rulesinput taxtax invoicesvalue added tax

Jurisdiction: Zambia
Structure: 3 provisions
Citation: Act 2 of 2002
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002.”

This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002. Input tax generally cannot be deducted or credited more than one year after the relevant tax invoice or other evidence date, unless administrative rules made by the Commissioner-General allow it. This section amends Section 20 by deleting subsection (2) and renumbering subsections (3) and (4) as (2).

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,.1

This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002.

Section 1

Section eighteen of tlie principal l).ct is amended by the

Input tax generally cannot be deducted or credited more than one year after the relevant tax invoice or other evidence date, unless administrative rules made by the Commissioner-General allow it.

Section 2

S,ection iw�izty of fi!e pri,ncipa! Act is amended by

This section amends Section 20 by deleting subsection (2) and renumbering subsections (3) and (4) as (2).

Section 3

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Source record from zambialii.org · Undated source snapshot

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Showing 3 of 3 provisions

Commencement 2Amendment

§ 1,.1Commencement

This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002.

1. (1) This Act may be cited as the Value.Added-Tax (Amend ment) Act, 2002, and shall be read as one with the Value Added Tax Act, in this Act referred to a s the principal Act. (2) This Act shall come into operation on the 1st April, 2002.

Section 1Verify source

§ 2Section eighteen of tlie principal l).ct is amended by theCommencement

Input tax generally cannot be deducted or credited more than one year after the relevant tax invoice or other evidence date, unless administrative rules made by the Commissioner-General allow it.

2. Section eighteen of tlie principal l).ct is amended by the deletion of subsection (4) and the •substitution therefor of the following new subsection: Enactp.1enl Title and commence ment Cap.331 Amendment of section 18 (4) Input tax may not be deducted or credited after a pei,iod of one year from the date of the relevant tax invoice o.- other evidence referred to in subsection (3), except in such circumstances as may be aliowed by administ:ratfre . rules mad". b Y.th<; C��ss�c>ner-General. ( _ ..

Section 2Verify source

§ 3S,ection iw�izty of fi!e pri,ncipa! Act is amended byAmendment

This section amends Section 20 by deleting subsection (2) and renumbering subsections (3) and (4) as (2).

3. S,ection iw�izty of fi!e pri,ncipa! Act is amended by-. · . .. ·::.:•.:. y: ( a) the. deletion of subs�ction (2).' and . ... ' (b) .the re-numbering. of subsections (3) and (4) ')S (2-),,•,ind . ·· •• _ · · .••-.\�;�-�-"1 -· ·· · .: � • • · . /35 .·i:i:spesti�7_1Y,, Amendment ot' S'!cticn.20 -".·::: : _- --. - .:-·• . -- "\.-c..... _- --·-•-··----- �-==-----·--. ·----�------- -· - -- �= - ..,_. __ _ - .-........ � - :=.--:;:-... -- r--·-�:--:= --- -•-',:-_- - ----"�- "::....:..:::---" _:�_;c' • __ -_-.---.-,:·_:---::_--:::-:------ ·_-_-_-_--_-,:·=:_-:-_�_-·-·--. . -:-,.. .,._ _-�....:;;., . ·-- ·---- :.�- -'=-"--- .--,-,-....-,,, .- � - I ):

Section 3Verify source

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