Value Added Tax (Amendment) Act, 2006

1. (1) This Act may be cited as the Value Added Tax Shortti tle and '• (Amendment)Act, 2006, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. commencement Cap. 331 (2) This Act shall come into operation on 4th February, 2006.

2. The principal Act is amended by the insertion immediately after section three of the following new section-, 3A ( 1) Where a person in business is a registered supplier, that business shall be taken to be the supplier of any goods or services supplied in the course of the business and is liable for any tax due under this Act. (2) If a business defaults in payment of any tax due under this Act, the business is liable to the extent of those assets used in the business. (3) Any notice ofassessment or other notice given under this Act shall be addressed to the business.

3. Section eight of the principal Act is amended- (a) in subsection (5) by the deletion of the proviso and the substitution therefor of the following proviso: Insertion of new sect ion 3A Application of Act to sole proprietorships Amendment of section 8 Provided that the recipient of the imported service has not paid tax due in the country of exportation.; and Single Copies of this Act can be obtained from the Government Printer, P. 0. Box 30136, Lusaka, Price K500 each 32 No. 8 of 2006 ] Value Added Tax (Amendment) (b) by the insertion immediately after subsection (5) of the following new subsection: (5A) The provisions of subsection (5) shall apply where the supplier who is resident outside Zambia has not appointed a tax agent as required under subsection (7). Amendment of section 12 deletion of subsections (2) and (3).

4. Section twelve of the principal Act is amended by the