Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2007

assessmentcommencementdisbursementsinvoicingregistrationsole proprietorshipstatute citationstatutory amendmentsupplierturnovervalue added tax

Jurisdiction: Zambia
Structure: 5 provisions
Citation: Act 3 of 2007
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section gives the Act its short title and says it is to be read with the principal Act.”

This section gives the Act its short title and says it is to be read with the principal Act. This provision adds a definition of “disbursement” as expenditure a supplier incurs while providing goods or services to a customer. This section amends the principal Act by repealing section three A and replacing it with a new section. A sole proprietor who is a registered supplier is treated as the supplier for goods or services sold in the business and is liable for tax due. If the person runs several businesses, turnover is aggregated for eligibility, separate registration may be allowed when each business meets the prescribed turnover threshold, and the person must give the Commissioner-General business details. A taxable supplier claiming no VAT on disbursements must prove the basis for that treatment to the Commissioner-General.

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( I) This Act may be cited as the Value Added Tax

This section gives the Act its short title and says it is to be read with the principal Act.

Section 1

Section Mo of the principal Act is amended by the insertion Amendment

This provision adds a definition of “disbursement” as expenditure a supplier incurs while providing goods or services to a customer.

Section 2

1l1e principal Act is amended by the repeal of section three

This section amends the principal Act by repealing section three A and replacing it with a new section.

Section 3

(I) Where a person in business as a sole proprietor

Section 3A

The principal Act is amended by the insertion immediately

A taxable supplier claiming no VAT on disbursements must prove the basis for that treatment to the Commissioner-General.

Section 4

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Showing 5 of 5 provisions

Amendment 2Repeal 2Short title

§ 1( I) This Act may be cited as the Value Added TaxShort title

This section gives the Act its short title and says it is to be read with the principal Act.

1. ( I) This Act may be cited as the Value Added Tax (Amendment) Act, 2007, and shall be read as one with the Value . Added Ta'C Act, in this Act referred to as the principal Act. Short tiUe and � Cap.331 (2) This Act shall be deemed to have come into operation on 10th February, 2007.

Section 1Verify source

§ 2Section Mo of the principal Act is amended by the insertion AmendmentAmendment

This provision adds a definition of “disbursement” as expenditure a supplier incurs while providing goods or services to a customer.

2. Section Mo of the principal Act is amended by the insertion Amendment of section 2 in the appropriate place of the following new definition: " disbursement "means expenditure incurred by a supplier in the course of providing goods or services to a customer.

Section 2Verify source

§ 31l1e principal Act is amended by the repeal of section threeRepeal

This section amends the principal Act by repealing section three A and replacing it with a new section.

3. 1l1e principal Act is amended by the repeal of section three A and the substitution therefor of the following section:

Section 3Verify source

§ 3A(I) Where a person in business as a sole proprietorRepeal

A sole proprietor who is a registered supplier is treated as the supplier for goods or services sold in the business and is liable for tax due. If the person runs several businesses, turnover is aggregated for eligibility, separate registration may be allowed when each business meets the prescribed turnover threshold, and the person must give the Commissioner-General business details.

3A. (I) Where a person in business as a sole proprietor is a registered supplier, that person shall be taken to be the supplier of any goods or services supplied in the course of the business and is liable for any ta'C due under this Act. (2) Any notice of assessment or other notice given under this Act to a person referred to in subsection (I) may be addressed to the person. (3) Where a person referred to in subsection (l) operates several businesses, the aggregate turnover from the businesses shall be used to determine the eligibility of the person for ta'( Repeal and replacement of section JA Application of Act to soJe proprietor ships Singlt! copies of this A.ct may be obrainedfrom the Government Pri,11.:r. P.O. Bo.< 30/]6, J(J/01 lusoka. Price K500 eoch ., ! •, 1 . I . • 56 No. 3 of 2007) Value Added Tax Insertion of new section 17A Proof of disbursements registration. (4) Notwithstanding subsection (3), a person referred to in subsection (I) who operates several businesses may register the businesses separately if each of the businesses reaches the turnover threshold as prescribed by the Minister, by statutory instrument. (5) A person referred to in subsection (1) and operating several businesses shall furnish the Commissioner-General with details of the businesses.

Section 3AVerify source

§ 4The principal Act is amended by the insertion immediatelyAmendment

A taxable supplier claiming no VAT on disbursements must prove the basis for that treatment to the Commissioner-General.

4. The principal Act is amended by the insertion immediately after section seventeen of the following new section: 17 A. (I) A taxable supplier who does not charge value added tax on any amount on an invoice to a client, on the ground that the amount was for disbursements shall prove, to the satisfaction of the Commissioner-General, that- (a) the supplier paid a third party while acting on behalf of that supplier_'s client; (b) the goods or services were actually provided by the third party; ,,.. (c) the supplier's outlay is itemised separately from disbursements on the invoice to the client; and (d) the supplier has recovered the exact amount of disbursements paid to the third party. (2) The provisions of section thirty-seven shall apply for purposes of the infonnation required to be supplied by the taxable supplier to the Commissioner-General under subsection(!). ' ., i l (✓ t 1 '

Section 4Verify source

Legislative relationships

2 referenced instruments

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A–F

1 instrument

and replacement of section JA Application of Act
Section 3A

N–S

1 instrument

of section three This section amends the principal Act
Section 3

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