Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Tax Act, 2011

This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012. Section 2 replaces the defini…

amendmentcommencementdefinitionsvalue added tax

Jurisdiction: Zambia
Structure: 2 provisions
Citation: Act 30 of 2011
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012.”

This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012. Section 2 replaces the definition of “accounting year” with a new meaning and lets the Commissioner-General prescribe another period.

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

This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012.

Section 1

Section two of the principal Act is amended by the deletion

Section 2 replaces the definition of “accounting year” with a new meaning and lets the Commissioner-General prescribe another period.

Section 2

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Short titleSubstitution

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

This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012.

1. (I) This Act may be cited as the Value Added Tax (Amendment) Act, 2011, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. Short title and COIIUIXlKXliblt Cap. 331 (2) This Act shall come into operation on 1st January, 2012.

Section 1Verify source

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

Section 2 replaces the definition of “accounting year” with a new meaning and lets the Commissioner-General prescribe another period.

2. Section two of the principal Act is amended by the deletion of the definition of" accounting year" and the substitution therefor of the following: Amendment of section 2 " accounting year" means a period of twelve months ending on 31st December or such other period as the Commissioner General may prescribe." Single copies of this Act may be obtained from_ the Government Printer, P.O. Box 30136, 10101 Lusaka, Price K 1,000 each. 520

Section 2Verify source

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