Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2016

legislative amendmenttax compliancetransactional data

Jurisdiction: Zambia
Structure: 5 provisions
Citation: Act 44 of 2016
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.”

This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”. Section 18(4) of the principal Act is amended: “six months” is replaced with “three months”. This provision amends Section 27 of the principal Act by deleting subsection (4). This section amends the principal Act by inserting new text immediately after section 42A. The Commissioner-General may use the Zambia Information and Communications Technology Authority to collect and record a taxpayer’s transactional data in real time for compliance purposes.

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Section 16 (2A) of the principal Act is amended by the

This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.

Section 5

Section 18 (4) of the principal Act is amended by the deletion

Section 18(4) of the principal Act is amended: “six months” is replaced with “three months”.

Section 6

Section 27 of the principal Act is amended by the deletion

This provision amends Section 27 of the principal Act by deleting subsection (4).

Section 7

The principal Act is amended by the insertion, immediately

This section amends the principal Act by inserting new text immediately after section 42A.

Section 8

The Commissioner-General may through the Zambia

The Commissioner-General may use the Zambia Information and Communications Technology Authority to collect and record a taxpayer’s transactional data in real time for compliance purposes.

Section 42B

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Source record from zambialii.org · Undated source snapshot

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Showing 5 of 5 provisions

Substitution 2Amendment 2Provision

§ 5Section 16 (2A) of the principal Act is amended by theSubstitution

This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.

5. Section 16 (2A) of the principal Act is amended by the deletion of the word “twenty-one” and the substitution therefor of the word “sixteen”.

Section 5Verify source

§ 6Section 18 (4) of the principal Act is amended by the deletionSubstitution

Section 18(4) of the principal Act is amended: “six months” is replaced with “three months”.

6. Section 18 (4) of the principal Act is amended by the deletion of the words “six months” and substitution therefor of the words “three months”. Amendment of section 16 Amendment of section 18 Single copies of this Act may be obtained from the Government Printer, P. O. Box 30136, 10101 Lusaka. Price K4.00 each 1026 No. 44 of 2016] Value Added Tax (Amendment) Amendment of section 27 Insertion of section 42B Electronic monitoring of tax compliance

Section 6Verify source

§ 7Section 27 of the principal Act is amended by the deletionAmendment

This provision amends Section 27 of the principal Act by deleting subsection (4).

7. Section 27 of the principal Act is amended by the deletion of subsection (4).

Section 7Verify source

§ 8The principal Act is amended by the insertion, immediatelyAmendment

This section amends the principal Act by inserting new text immediately after section 42A.

8. The principal Act is amended by the insertion, immediately after section 42A, of the following:

Section 8Verify source

§ 42BThe Commissioner-General may through the ZambiaProvision

The Commissioner-General may use the Zambia Information and Communications Technology Authority to collect and record a taxpayer’s transactional data in real time for compliance purposes.

42B. The Commissioner-General may through the Zambia Information and Communications Technology Authority collect and record, in real time, transactional data from a tax payer through applicable technical means for the purpose of ensuring compliance with this Act.

Section 42BVerify source

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1 referenced instrument

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1 instrument

principal Act
Sections 5, 7, 8

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