Zambia Act or statute

Zambia legislation

Value Added Tax (Amendment) Act, 2020

amendments to principal Actassessmentauditelectronic payment machinefalse statementsfiling obligationspayment methodspoint of salereturnsstatutory amendmentsupply classificationtax compliancetaxable supplierTax law

Jurisdiction: Zambia
Structure: 9 provisions
Citation: Act 23 of 2020
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.”

For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia. This provision amends Section 19 of the principal Act by deleting subsection (1A) and renumbering subsection (1B) as subsection (1A). An assessment based on an incorrect or inadequate return is void if it is made more than two years after the Commissioner-General concludes the audit that revealed the problem. This provision deletes subsection (2) from section 34 of the principal Act. The principal Act is amended by inserting a new section immediately after section 42B.

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Section 11 of the principal Act is amended by the deletion

For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.

Section 2

Section 21 of the principal Act is amended by the deletion

An assessment based on an incorrect or inadequate return is void if it is made more than two years after the Commissioner-General concludes the audit that revealed the problem.

Section 4

The principal Act is amended by the insertion of the following

The principal Act is amended by inserting a new section immediately after section 42B.

Section 6

The principal Act is amended by the repeal of section 43

This section amends the principal Act by repealing section 43 and replacing it with new text.

Section 7

Section 44(2) of the principal Act is amended by deletion of

Section 44(2) is changed by replacing “thirty” with “three hundred”.

Section 8

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Showing 9 of 9 provisions

Amendment 4Substitution 2Repeal 2Offence

§ 2Section 11 of the principal Act is amended by the deletionSubstitution

For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.

2. Section 11 of the principal Act is amended by the deletion of subsection (1) and the substitution therefor of the following: Amendment of section 11 (1) Goods shall be regarded, for taxation purposes, as being supplies in Zambia if— (a) the goods are exported from Zambia; (b) the goods are supplied within Zambia; (c) the supply of the goods involve entry into Zambia; and (d) the supply involves installation or assembly of the goods at a place in Zambia.

Section 2Verify source

§ 3Section 19 of the principal Act is amended by theAmendment

This provision amends Section 19 of the principal Act by deleting subsection (1A) and renumbering subsection (1B) as subsection (1A).

3. Section 19 of the principal Act is amended by the— (a) deletion of subsection (1A); and (b) renumbering of subsection (1B) as subsection (1A).

Section 3Verify source

§ 4Section 21 of the principal Act is amended by the deletionRepeal

An assessment based on an incorrect or inadequate return is void if it is made more than two years after the Commissioner-General concludes the audit that revealed the problem.

4. Section 21 of the principal Act is amended by the deletion of subsection (6) and substitution therefor of the following: Amendment of section 19 Amendment of section 21 (6) Despite the other provisions of this section, an assessment based on an incorrect or inadequate return is void if it is made two years after the Commissioner-General concludes an audit which revealed that incorrect or inadequate return. Single copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka, Price K4.00 each. 348 No. 23 of 2020] Value Added Tax (Amendment) Amendment of section 34 Insertion of section 42C Use of electronic payment machine Repeal and replacement of section 43 False returns and statements

Section 4Verify source

§ 5Section 34 of the principal Act is amended by the deletionAmendment

This provision deletes subsection (2) from section 34 of the principal Act.

5. Section 34 of the principal Act is amended by the deletion of subsection (2).

Section 5Verify source

§ 6The principal Act is amended by the insertion of the followingAmendment

The principal Act is amended by inserting a new section immediately after section 42B.

6. The principal Act is amended by the insertion of the following new section immediately after section 42B:

Section 6Verify source

§ 42CSection 42COffence

A taxable supplier must provide an electronic payment machine at the point of sale for customers to use as a payment method.

42C. (1) A taxable supplier shall provide an electronic payment machine at a point of sale for use as a mode of payment for the customer. (2) A taxable supplier who contravenes subsection (1), commits an offence and is liable, on conviction, to a fine not exceeding ninety thousand penalty units.

Section 42CVerify source

§ 7The principal Act is amended by the repeal of section 43Repeal

This section amends the principal Act by repealing section 43 and replacing it with new text.

7. The principal Act is amended by the repeal of section 43 and the substitution therefor of the following:

Section 7Verify source

§ 43Any person who, in relation to a particular tax periodAmendment

Any person who makes a false material return, declaration, document, information, or statement for a tax period commits an offence and may be fined or imprisoned depending on the offence number.

43. Any person who, in relation to a particular tax period makes a return or other declaration, furnishes any document or information or makes any statement, whether in writing or otherwise, that is false in any material particular commits an offence and is liable, on conviction in respect of that tax period, in the case of— (a) first offence, to a fine not exceeding sixty thousand penalty units; (b) second offence, to a fine not exceeding one hundred and twenty thousand penalty units; (c) third offence, to a fine not exceeding two hundred and forty thousand penalty units; and (d) for any subsequent offence, to a fine not exceeding three hundred thousand penalty units or to imprisonment for a term not exceeding three years, or to both. Amendment of section 44

Section 43Verify source

§ 8Section 44(2) of the principal Act is amended by deletion ofSubstitution

Section 44(2) is changed by replacing “thirty” with “three hundred”.

8. Section 44(2) of the principal Act is amended by deletion of the word “thirty” and substitution therefor of the words “three hundred”.

Section 8Verify source

Legislative relationships

2 referenced instruments

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N–S

2 instruments

of section 43 This section amends the principal Act
Section 7
principal Act
Section 3

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