Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2014

A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late. Taxable suppliers whose turnover falls below the VAT re…

deregistrationinput tax claimslegislative amendmentregistrationreturn filingstatutory draftingtax compliancetax paymentvalue added tax

Jurisdiction: Zambia
Structure: 4 provisions
Citation: Act 13 of 2014
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late.”

A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late. Taxable suppliers whose turnover falls below the VAT registration threshold during an accounting year must be deregistered at the end of that year. This provision amends section fifty of the principal Act by replacing the word “and” with “or” at the end of paragraph (a) in subsection (!). This section amends section 52 of the principal Act by adding a paragraph about the administration of input tax claims and renumbering the next paragraph.

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Section seventeen of the principal Act is amended by the

A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late.

Section 4

Section twentyeight of the principal Act is amended

Taxable suppliers whose turnover falls below the VAT registration threshold during an accounting year must be deregistered at the end of that year.

Section 5

Section fifty of the principal Act is amended in subsection

This provision amends section fifty of the principal Act by replacing the word “and” with “or” at the end of paragraph (a) in subsection (!).

Section 6

Section fifty-two of the principal Act is amended ·in

This section amends section 52 of the principal Act by adding a paragraph about the administration of input tax claims and renumbering the next paragraph.

Section 7

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Source record from zambialii.org · Undated source snapshot

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Showing 4 of 4 provisions

Substitution 2Amendment 2

§ 4Section seventeen of the principal Act is amended by theSubstitution

A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late.

4. Section seventeen of the principal Act is amended by the deletion of subsection (2) and the substitution therefor of the following: (2) A taxable supplier who lodges a return but fails to pay the tax due on the return within the prescribed time shall ·pay additional tax of one half of one percent of the tax payable in respect of the prescribed accounting period covered by the return for each day following the day when the payment is due to the date that the payment of the tax is made. Amendment of section 28

Section 4Verify source

§ 5Section twentyeight of the principal Act is amendedAmendment

Taxable suppliers whose turnover falls below the VAT registration threshold during an accounting year must be deregistered at the end of that year.

5. Section twentyeight of the principal Act is amended (a) by the insertion after subsection (6) of the following: Amendment of section 50 Amendment of section 52 (7) Taxable suppliers whose turnover fa,lls below the registration threshold for value added tax within a particular accounting year shall be de-registered at the end of the accounting year; and (b) by the re-numbering of subsection (7) as subsection (8).

Section 5Verify source

§ 6Section fifty of the principal Act is amended in subsectionSubstitution

This provision amends section fifty of the principal Act by replacing the word “and” with “or” at the end of paragraph (a) in subsection (!).

6. Section fifty of the principal Act is amended in subsection (!) by the deletion of the word "and" at the end of paragraph (a) and the substitution therefor of the word "or".

Section 6Verify source

§ 7Section fifty-two of the principal Act is amended ·inAmendment

This section amends section 52 of the principal Act by adding a paragraph about the administration of input tax claims and renumbering the next paragraph.

7. Section fifty-two of the principal Act is amended ·in subsection (1) by- (a) the insertion, immediately after paragraph (a), of the following paragraph: (b) the administration of input tax claims; and (b) the re-numbering of paragraph (b) as paragraph (c).

Section 7Verify source

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principal Act
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