Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2018

cash discountcorporate liabilitytaxable valuetrade discount

Jurisdiction: Zambia
Structure: 4 provisions
Citation: Act 15 of 2018
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“This provision defines how “taxable value” is calculated when a cash discount or a trade discount is given.”

This provision defines how “taxable value” is calculated when a cash discount or a trade discount is given. This provision amends the principal Act by inserting a new section immediately after section 46. If a company or unincorporated body commits an offence under the Act with a director’s, manager’s, partner’s, or shareholder’s knowledge, consent, or connivance, that person also commits an offence and may be punished accordingly. This section changes the principal Act by replacing the words “fiscal cash register” with “electronic fiscal device” wherever they appear.

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Section 10 of the principal Act is amended by the insertion

This provision defines how “taxable value” is calculated when a cash discount or a trade discount is given.

Section 3

The principal Act is amended by the insertion of the following

This provision amends the principal Act by inserting a new section immediately after section 46.

Section 4

Where an offence under this Act is committed by a

If a company or unincorporated body commits an offence under the Act with a director’s, manager’s, partner’s, or shareholder’s knowledge, consent, or connivance, that person also commits an offence and may be punished accordingly.

Section 46A

The principal Act is amended by the deletion of the words

This section changes the principal Act by replacing the words “fiscal cash register” with “electronic fiscal device” wherever they appear.

Section 5

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Source record from zambialii.org · Undated source snapshot

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Showing 4 of 4 provisions

Amendment 3Substitution

§ 3Section 10 of the principal Act is amended by the insertionAmendment

This provision defines how “taxable value” is calculated when a cash discount or a trade discount is given.

3. Section 10 of the principal Act is amended by the insertion of the following new subsection immediately after subsection (7): (8) For the purposes of this Act, the taxable value— (a) where a cash discount is granted, means the value of the tax ascertainable based on the undiscounted cash value; and (b) where a trade discount is granted, means the value of the tax ascertainable based on the discounted price.

Section 3Verify source

§ 4The principal Act is amended by the insertion of the followingAmendment

This provision amends the principal Act by inserting a new section immediately after section 46.

4. The principal Act is amended by the insertion of the following new section immediately after section 46:

Section 4Verify source

§ 46AWhere an offence under this Act is committed by aAmendment

46A. Where an offence under this Act is committed by a body corporate or a body unincorporate, with the knowledge, consent or connivance of the director, manager, partner or shareholder of that body corporate or unincorporate body, that director, manager, partner or shareholder commits an offence and is liable, on conviction, to the penalty or term of imprisonment specified for that offence. Insertion of new section 46A Offences by principal officers, partners or shareholders of bodies corporate or bodies unincorporate Value Added Tax (Amendment) [No. 15 of 2018 315

Section 46AVerify source

§ 5The principal Act is amended by the deletion of the wordsSubstitution

This section changes the principal Act by replacing the words “fiscal cash register” with “electronic fiscal device” wherever they appear.

5. The principal Act is amended by the deletion of the words “fiscal cash register” wherever they appear and the substitution therefor of the words “electronic fiscal device”. General amendment 316

Section 5Verify source

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1 referenced instrument

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1 instrument

principal Act
Section 4

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