Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2005

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. Copies of this…

government publicationsrefundssale of official copiestax administration

Jurisdiction: Zambia
Structure: 2 provisions
Citation: Act 2 of 2005
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“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.”

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. Copies of this Act may be obtained from the Government Printer for K1,000 each.

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Sectionnine/een ofthe principa!Actisamendedbythe insertion

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.

Section 2

Section.fifty-one of the principal Actis amended in subsection Amendment

Copies of this Act may be obtained from the Government Printer for K1,000 each.

Section 3

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Amendment 2

§ 2Sectionnine/een ofthe principa!Actisamendedbythe insertionAmendment

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.

2. Sectionnine/een ofthe principa!Actisamendedbythe insertion immediately after subsection (2) of the following new subsections. Amendment to section 19 • (3) A tourist or commercial exporter who has paid tax in Zambia may submit a claim for a refund of the tax, in whole or in part. (4) Where a claim is submitted by a tourist or a commercial exporter under subsection (3), the Commissioner General shall, subject to such conditions as the Commissioner General may prescribe, pay the tax in whole or in part to the claimant. (5) In subsection (3)," commercial exporter" means a non-Zambian person who- (a) ordinarily resides in a country outside Zambia; and (b) enters Zambia for the purpose of purchasing goods in bulk for export.

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§ 3Section.fifty-one of the principal Actis amended in subsection AmendmentAmendment

Copies of this Act may be obtained from the Government Printer for K1,000 each.

3. Section.fifty-one of the principal Actis amended in subsection Amendment of section 51 Copies of this Act can be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka. Price Kl,000each.

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