Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2009

VAT amendmenteconomic zonesindustrial parksrecord keepingreportingstatutory citationtax compliancetaxable valuevalue added tax

Jurisdiction: Zambia
Structure: 6 provisions
Citation: Act 3 of 2009
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section says the Act may be cited as the Value Added Tax (Amendment) Act, 2009, and is read together with the principal Value Added Tax Act.”

This section says the Act may be cited as the Value Added Tax (Amendment) Act, 2009, and is read together with the principal Value Added Tax Act. The section adds two definitions: “industrial park” and “multi-facility economic zone,” each taking the meaning given in the Zambia Development Agency Act, 2006. Taxable suppliers in the listed goods and services must send the Commissioner-General a schedule of recommended retail prices, and the Commissioner-General may prescribe the form and manner. A taxable supplier must keep business records in English and preserve them for six years, unless the Commissioner-General requires a longer period by written notice. The principal Act is amended to insert a new Third Schedule in the Appendix.

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Section 1

This section says the Act may be cited as the Value Added Tax (Amendment) Act, 2009, and is read together with the principal Value Added Tax Act.

Section 1

Section two of the principal Act is amended by the insertion

The section adds two definitions: “industrial park” and “multi-facility economic zone,” each taking the meaning given in the Zambia Development Agency Act, 2006.

Section 2

Sectionforty-two of the principal Act is amended by

A taxable supplier must keep business records in English and preserve them for six years, unless the Commissioner-General requires a longer period by written notice.

Section 4

The principal Act is amended by the insertion of the

The principal Act is amended to insert a new Third Schedule in the Appendix.

Section 5

"·

This provision lists products including cement, drinks, beer, cigarettes, air time, and mineral water, with some items distinguished as local, imported, bulk, bottled, canned, or packed.

Section 8

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Showing 6 of 6 provisions

Amendment 3CommencementSubstitutionProvision

§ 1Section 1Commencement

This section says the Act may be cited as the Value Added Tax (Amendment) Act, 2009, and is read together with the principal Value Added Tax Act.

1. ( l ) This Act may be cited a the Value Added Tax (Amendment) Act, 2009, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. (2) This Act shall be deemed to have come into operation on 31st January, 2009.

Section 1Verify source

§ 2Section two of the principal Act is amended by the insertionAmendment

The section adds two definitions: “industrial park” and “multi-facility economic zone,” each taking the meaning given in the Zambia Development Agency Act, 2006.

2. Section two of the principal Act is amended by the insertion in the appropriate place of the following definitions: ·· industrial park'. has the meaning assigned Lo it in the Zambia Development Agency Act, 2006; and "multi-facility economic zone" has the meaning assigned to it in the Zambia Development Agency Act, 2006. Enactmem hon title and 001""'1u�, c�re-rc .... tt Cap. 331 Amendment of section 2 Act No. 11 of 2006 Act No. 11 of 2006

Section 2Verify source

§ 3Section ten of the principal Act is amended by the insertionAmendment

Taxable suppliers in the listed goods and services must send the Commissioner-General a schedule of recommended retail prices, and the Commissioner-General may prescribe the form and manner.

3. Section ten of the principal Act is amended by the insertion immediately after subsection (4) of the following new subsections: Amendment of section I 0 (5) Where specified supplies that are listed in the Third Schedule are supplied locally by a taxable supplier, the taxable value of the supplies shall be the greater of- (a) the taxable value ascertained in accordance with subsection (I); or (b) the amount by which the recommended retail price exceeds the tax payable in respect of the supply. (6) Where the specified supplies are imported, the taxable value of such supplies shall be the greater of- Single copies of this Act may he obtained from the Government Printer P. 0. Box 30136, 10101, Lusaka. Price K2000 30 No. 3 of2009] Value Added Tax (Amendment) (a) the taxable value ascertained in accordance with subsection (3); or (b) the amount by which the recommended retail price exceeds the tax payable in respect of the supply. (7) Every taxable supplier involved in the supply of goods and services listed in the Third Schedule shall submit to the Commissioner-General a schedule of the recommended retail prices, in such manner and form as the Commissioner-General may, by administrative rule, prescribe. Amendment of section 42

Section 3Verify source

Part

Schedule are supplied locally by a taxable supplier, the taxable value

§ 4Sectionforty-two of the principal Act is amended bySubstitution

A taxable supplier must keep business records in English and preserve them for six years, unless the Commissioner-General requires a longer period by written notice.

4. Sectionforty-two of the principal Act is amended by the deletion of subsection (1) and the substitution therefor of the following subsection: ( 1) A taxable supplier shall keep, in the English language, such records relating to the business carried on by the taxable supplier, and preserve them for a period of six years or such longer period as the Commissioner-General may, by notice in writing, require in any particular case.

Section 4Verify source

§ 5The principal Act is amended by the insertion of theAmendment

The principal Act is amended to insert a new Third Schedule in the Appendix.

5. The principal Act is amended by the insertion of the Third Schedule set out in the Appendix to this Act. Insertion of new Third Schedule Value Added Tax (Amendment) [No. 3 of2009 31 APPENDIX (Section 6) THIRD SCHEDULE (Section I 0) SPECIFIED SUPPLIES I.

Section 5Verify source

Part

Schedule

§ 8"·Provision

This provision lists products including cement, drinks, beer, cigarettes, air time, and mineral water, with some items distinguished as local, imported, bulk, bottled, canned, or packed.

8. "· Bulk and bagged cement (local and imported) Carbonated drinks (local and imported) Non-carbonated drinks (local and imported) Maheu products Clear beer (local and imported, bottled and canned) Opaque beer (bulk and packed) Cigarettes (local and imported) Air time Mineral water (local and imported) ( 32

Section 8Verify source

Legislative relationships

1 referenced instrument

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N–S

1 instrument

principal Act
Section 5

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