Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) (No. 2) Act, 2009

A supplier may claim input tax only if, when lodging the return, the supplier holds one of the specified tax documents; otherwise the supplier commits an offence. If a supplier eligible for regist…

input taxinterestregistrationtax assessmenttax compliancetax invoices

Jurisdiction: Zambia
Structure: 2 provisions
Citation: Act 29 of 2009
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“A supplier may claim input tax only if, when lodging the return, the supplier holds one of the specified tax documents; otherwise the supplier commits an offence.”

A supplier may claim input tax only if, when lodging the return, the supplier holds one of the specified tax documents; otherwise the supplier commits an offence. If a supplier eligible for registration fails to register, the Commissioner-General must assess the tax due and any interest. Any consideration received for the supply is treated as tax-inclusive when working out taxable value.

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Section _eighteen of the principal Act is amended by

A supplier may claim input tax only if, when lodging the return, the supplier holds one of the specified tax documents; otherwise the supplier commits an offence.

Section 4

Section twenty-nine of the principal Act is amended

If a supplier eligible for registration fails to register, the Commissioner-General must assess the tax due and any interest. Any consideration received for the supply is treated as tax-inclusive when working out taxable value.

Section 5

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Source record from zambialii.org · Undated source snapshot

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Showing 2 of 2 provisions

SubstitutionAmendment

§ 4Section _eighteen of the principal Act is amended bySubstitution

A supplier may claim input tax only if, when lodging the return, the supplier holds one of the specified tax documents; otherwise the supplier commits an offence.

4. Section _eighteen of the principal Act is amended by- (a) the deletion of sub-section (3) and the substitution therefor Amendment of section 18 of the following new sub-section: Single copies ofrkis Act may be obtained from lhe Government Printer, P.O. ·eo.r 30136, JOJO/ Lusaka. Price Kl.ODO each --- -i--r-�� --. . --�. ,; ;,, 406 No. 29 of 2009) Value Added Tax (Amendment) (3) A supplier shall not deduct, credit or claim input tax, unless the supplier al the time of lodging the return in which the deduction, credit or claim is made, is in possession of- (a) a tax invoice issued from a serially numbered invoice book printed by a printer authorised for that purpose by the Commissioner-General; (b) a tax invoice printed from a computer package authorised by the Commissioner General for the purpose of invoicing taxable supplies; or (c) in the case of imported goods, import bills of entry or such documentary evidence the of Commissioner-General may, by administrative rule, prescribe.; and the payment of tax as Amendment of section 29 {b) the insertion immediately after sub-section (3) of the following new sub-section: (3A) A supplier who contravenes sub-section (3) commits an offence and shall be deemed to have taken steps for the fraudulent recovery of tax in contravention of sectionforty-/0111:

Section 4Verify source

§ 5Section twenty-nine of the principal Act is amendedAmendment

5. Section twenty-nine of the principal Act is amended- (a) by the renumbering of the paragraph of that section as subsection (I); and (b) by the insertion immediately after sub-section (!) of the following·new sub-sections: (2) Where a supplier who is eligible for registration under section twenty-eight fails to register under that section, the Commissioner-General shall assess the tax due on the supplies made, in accordance with the provisions of this Act, from the time the supplier was due for registration to the date of the assessment, and the interest payable thereon. (3) Where the supplier referred to in sub-section (2) receives any consideration for the supply of goods or services, the consideration shall be deemed to be inclusive of tax for the purpose of determining the taxable value under section ten c . �� -•�:�" : ... ;\·:•·· ··•·::t ;•·::Jt;Y\0\> ·:•·.··,;:): .;·-,. :. '

Section 5Verify source

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