Value Added Tax (Amendment) Act, 2013

1. (!) This Act may be cited as the Value Added Tax (Amendment) Act, 2013, 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 come into operation on I st January, 2014.

2. Section two of the principal Act is amended by the deletion of the definition of "commercial property" and the substitution there for of the following: Enaclmcnt Short title and commenamcnt Cap. 331 Amendment of section 2 "commercial property" means a building that is used for commercial purposes, and includes an office building, an industrial building, a health facility, hotel, shopping mall, retail store, shopping centre, warehouse, garage, recreation centre, dwellin_g house used for commercial purposes and multifacility building;

3. Section nineteen of the principal Act is amended by the Amendment of section 19 deletion of subsection (2) and the substitution therefor of the following: (2) Where in respect of a particular accounting period beginning on or after I st April, 1998, a registered supplier's allowable credits exceed what would have been the supplier's tax liabilities for the accounting period, the Commissioner-General shall, within thirty days after the return is submitted, remit to the supplier the amount standing to the credit of the supplier by reason of the excess. (2A) Where any tax is due and payable by a registered supplier to the Commissioner-General under the Income Tax Act, the Cap. 323 Customs and Excise Act and the Property Transfer Tax Act or any Cap. 322 other written law administered by the Commissioner-General, any Cap. 340 Single copies of this Act may be obtained from the Government Printer. l�O. Box 30136, 10101 Lusaka, Price K/.0() each. 292 No. 15 of 2013] Value Added Tax (Amendment) excess due to the registered supplier shall first be applied to satisfy the tax due and payable to the extent of such tax and the Commissioner-General shall give written notice to the taxable supplier of the amount so applied to meet the tax liability under the relevant tax Act and the nature of the tax. Amendment of section 21

4. Section twenty-one of the principal Act is amended by the deletion of subsections (8) and (9) and the substitution there for of the following: Insertion of new section 24A Charge on land (8) Any tax and interest assessed under this section shall be recoverable after or within the review period immediately after the Commissioner-General determines the matter whichever occurs earlier. (9) In this section, "review period" means a period of thirty days from the date of notice of assessment.

5. The principal Act is amended by the insertion, immediately after section twenty-Jaw; of the following new provision:

24A. (I) Notwithstanding anything to the contrary contained in any other written law, where a person or partnership from whom tax is due owns land in the Republic, the Commissioner-General may give notice to the person or partnership, in writing, stating that the amount of tax due shall be a charge on the land and is immediately created. (2) The charge referred to in subsection (I)- (a) is effective from the date of service of the notice; (b) remains valid until- (i) there is a change in the ownership of the land; or (ii) the notice is withdrawn; and (c) shall be registered in accordance with the Lands and Deeds Cap. 185 Registry Act. (3) For the purposes of this section, "land" includes any vacant piece of land and any building or improvements on any piece of land. Amendment of Third Schedule

6. The Third Schedule to the principal Act is amended by the insertion, immediately after paragraph 9, of the following new paragraph: (I 0) Sugar.