Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2015

cash registersgroup treatmentinformation disclosureoffencespenaltiessales recordingsales recordkeepingtax compliancevalue added tax

Jurisdiction: Zambia
Structure: 7 provisions
Citation: Act 17 of 2015
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“A company that deals only in exempt supplies cannot be treated as part of a recognised group.”

A company that deals only in exempt supplies cannot be treated as part of a recognised group. This section amends the principal Act by inserting a new section about prohibiting publication or disclosure of information to unauthorised persons. An authorised officer or other person must not disclose certain information about a person under the Act without the Commissioner-General’s written consent, except in the course of duties. This section amends the principal Act by inserting a new section called “Fiscal cash register” after section 42. Taxable suppliers must use a fiscal cash register to record daily sales, unless the Commissioner-General approves another document, device, or equipment for certain categories.

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Section.five of the principal Act is amended by the insertion,

A company that deals only in exempt supplies cannot be treated as part of a recognised group.

Section 3

(!) An authorised officer or other person shall

An authorised officer or other person must not disclose certain information about a person under the Act without the Commissioner-General’s written consent, except in the course of duties.

Section 37A

The principal Act is amended by the insertion, immediately

This section amends the principal Act by inserting a new section called “Fiscal cash register” after section 42.

Section 5

Section fifty-one of the principal Act is amended by the

This section amends section 51 of the principal Act by replacing paragraph (h) with wording about using fiscal cash registers or other equipment to record daily sales.

Section 6

The Third Schedule to the principal Act is amended by the

The Third Schedule to the principal Act is amended by deleting paragraph (4) and renumbering later paragraphs.

Section 7

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Showing 7 of 7 provisions

Amendment 5OffenceSubstitution

§ 3Section.five of the principal Act is amended by the insertion,Amendment

A company that deals only in exempt supplies cannot be treated as part of a recognised group.

3. Section.five of the principal Act is amended by the insertion, immediately after subsection (8), of the following new subsection: (9) For the purposes of this section, a company that deals only in exempt supplies is not eligible to be treated as part of a recognised group. , Amendment of section S Copies of this Act may be obtained from the Government Printer, P. 0. Box 30136, 10101 Lusaka. PriceK2.00each ' • 428 No. 17 of 2015] Value Added Tax (Amendment) Insertion of section 37 A

Section 3Verify source

§ 4The principal Act is amended by the insertion, immediatelyAmendment

This section amends the principal Act by inserting a new section about prohibiting publication or disclosure of information to unauthorised persons.

4. The principal Act is amended by the insertion, immediately after section thirty-seven, of the following new section: Prohibition of publication or disclosureof information to unauthorised persons

Section 4Verify source

§ 37A(!) An authorised officer or other person shallOffence

An authorised officer or other person must not disclose certain information about a person under the Act without the Commissioner-General’s written consent, except in the course of duties.

37A. (!) An authorised officer or other person shall not, without the consent in writing given by the Commissioner-General, publish or disclose to an unauthorised person, otherwise than in the course of duties of that officer or person under this Act, information regarding the affairs of a person under this Act. (2) A person who contravenes subsection (I) commits an offence and is liable, upon conviction, to a fine not exceeding two hundred thousand penalty units or to imprisonment for a term not exceeding two years, or to both. Insertion of section 42A

Section 37AVerify source

§ 5The principal Act is amended by the insertion, immediatelyAmendment

This section amends the principal Act by inserting a new section called “Fiscal cash register” after section 42.

5. The principal Act is amended by the insertion, immediately after section forty-two, of the following new section: Fiscal cash register

Section 5Verify source

§ 42ASection 42AAmendment

Taxable suppliers must use a fiscal cash register to record daily sales, unless the Commissioner-General approves another document, device, or equipment for certain categories.

42A. (I) Subject to subsection (2), a taxable supplier shall use a fiscal cash register to record daily sales. (2) Despite subsection (!), the Commissioner-General may approve the use of a document, device or equipment other than a fiscal cash register for certain categories of taxable suppliers. (3) A taxable supplier that contravenes this section commits an offence and is liable, upon conviction, in the case of- (a) a first offence, to a penalty not exceeding thirty thousand penalty units; (b) a second offence, to a penalty not exceeding sixty thousand penalty units; or Amendment of section 51 (c) a third or subsequent offence, to a penalty not exceeding ninety thousand penalty units.

Section 42AVerify source

§ 6Section fifty-one of the principal Act is amended by theSubstitution

This section amends section 51 of the principal Act by replacing paragraph (h) with wording about using fiscal cash registers or other equipment to record daily sales.

6. Section fifty-one of the principal Act is amended by the deletion of paragraph (h) in subsection (2) and substitution therefor of the following: (h) the use of fiscal cash registers or other equipment in recording daily sales. Amendment of Third Schedule

Section 6Verify source

Part

Schedule

§ 7The Third Schedule to the principal Act is amended by theAmendment

The Third Schedule to the principal Act is amended by deleting paragraph (4) and renumbering later paragraphs.

7. The Third Schedule to the principal Act is amended by the deletion of paragraph (4) and the renumbering of paragraphs (5), (6), (7), (8), (9) and (10) as (4), (5), (6), (7), (8) and (9) respectively.

Section 7Verify source

Legislative relationships

1 referenced instrument

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N–S

1 instrument

principal Act
Sections 4, 5, 6

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