Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2017

VAT complianceinvoicingrecord keepingregulatory inspectionreturnsvalue added taxwithholding

Jurisdiction: Zambia
Structure: 5 provisions
Citation: Act 12 of 2017
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This provision gives the Act its short title and says it starts on 1 January 2018.”

This provision gives the Act its short title and says it starts on 1 January 2018. A taxable supplier must issue a tax invoice for goods and services supplied, and failing to do so as prescribed is an offence. This provision amends section 16 of the principal Act by changing “sixteen” to “eighteen” in subsection 2A and inserting a new subsection after subsection 2A. A value added tax withholding agent must lodge a VAT return in the prescribed form and manner within 16 days after the end of the relevant accounting period, unless the Commissioner-General sets another time by notice. A person commits an offence if they keep incomplete records, do not produce records for inspection, or do not give information requested by an authorised officer on time.

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

This provision gives the Act its short title and says it starts on 1 January 2018.

Section 1

Section 7 of the principal Act is amended by the insertion

A taxable supplier must issue a tax invoice for goods and services supplied, and failing to do so as prescribed is an offence.

Section 2

Section 16 of the principal Act is amended

This provision amends section 16 of the principal Act by changing “sixteen” to “eighteen” in subsection 2A and inserting a new subsection after subsection 2A.

Section 3

A value added tax withholding agent shall

A value added tax withholding agent must lodge a VAT return in the prescribed form and manner within 16 days after the end of the relevant accounting period, unless the Commissioner-General sets another time by notice.

Section 2B

Section 37 of the principal Act is amended by the insertion

A person commits an offence if they keep incomplete records, do not produce records for inspection, or do not give information requested by an authorised officer on time.

Section 4

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Source record from zambialii.org · Undated source snapshot

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Showing 5 of 5 provisions

Amendment 3Short titleSubstitution

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

This provision gives the Act its short title and says it starts on 1 January 2018.

1. (1) This Act may be cited as the Value Added Tax (Amendment) Act, 2017, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. Short title and commencement Cap. 331 (2) This Act shall come into operation on 1st January, 2018.

Section 1Verify source

§ 2Section 7 of the principal Act is amended by the insertionAmendment

A taxable supplier must issue a tax invoice for goods and services supplied, and failing to do so as prescribed is an offence.

2. Section 7 of the principal Act is amended by the insertion of the following subsection immediately after subsection (2): Amendment of section 7 (3) A taxable supplier under subsection (1) shall issue a tax invoice in respect of goods and services supplied. (4) A taxable supplier who fails to issue a tax invoice under subsection (3) in the form and manner prescribed by the Commissioner-General from an approved computer package, a preprinted tax invoice book or a Fiscalised Cash Register, commits an offence and is liable, on conviction, to a penalty not exceeding three hundred thousand penalty units or to imprisonment for a term not exceeding three years or to both.

Section 2Verify source

§ 3Section 16 of the principal Act is amendedSubstitution

This provision amends section 16 of the principal Act by changing “sixteen” to “eighteen” in subsection 2A and inserting a new subsection after subsection 2A.

3. Section 16 of the principal Act is amended— (a) in subsection 2A by the deletion of the word “sixteen” and substitution therefor of the word “eighteen”; and (b) by the insertion of the following subsection immediately after subsection 2A—

Section 3Verify source

§ 2BA value added tax withholding agent shallAmendment

2B. A value added tax withholding agent shall lodge a return relating to value added tax withheld in the form and manner prescribed by the Commissioner-General within sixteen days following Amendment of section 16 Single copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka, Price K4.00 each. 640 No. 12 of 2017] Value Added Tax (Amendment) the end of the prescribed accounting period to which it relates or within such other time as the Commissioner-General may determine by notice. Amendment of section 37

Section 2BVerify source

§ 4Section 37 of the principal Act is amended by the insertionAmendment

A person commits an offence if they keep incomplete records, do not produce records for inspection, or do not give information requested by an authorised officer on time.

4. Section 37 of the principal Act is amended by the insertion of the following subsections immediately after subsection 6: (7) A person commits an offence if that person— (a) avails incomplete records or fails to avail the records for inspection as required under this section; or (b) fails to provide information requested by an authorised officer within the time stipulated by that officer. (8) A person convicted of an offence under subsection (7) is liable, to a penalty of twenty thousand penalty units. (9) Without prejudice to subsection (7), a person who fails to avail the requested records under this section is liable to pay a fee of two thousand fee units for each day that the records are not provided.

Section 4Verify source

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principal Act
Section 3

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