Zambia Statutory instrument

Zambia legislation

Value Added Tax (Exemption) Order, 2014

commencementcreditdisability-related goodsduty reliefeducation servicesenergyexemptionexemptionsforeign exchangefuel supplyfuneral servicesgovernment contractshealth servicesimportationinsuranceleasemedical servicesmetalspaymentsprinted materialsproduct classificationpublic healthpublishingreal propertyrepealsroad constructionsalesewerage servicessharesstatutory feessubscriptionstrade unionstransport servicesvalue added taxwater supply

Jurisdiction: Zambia
Structure: 20 provisions
Citation: SI 68 of 2014
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“This section says the Order may be cited as the Value Added Tax (Exemption) Order, 2014, and it comes into operation on 1st January, 2015.”

This section says the Order may be cited as the Value Added Tax (Exemption) Order, 2014, and it comes into operation on 1st January, 2015. This section defines “animal feed,” “life policy,” and “poultry” for the Order. The services and supplies listed in the Schedule do not have tax applied to them. The First Schedule to the Act is repealed. This section defines water supply services as the supply of mains water and sewerage services, but not sewerage pump out services.

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Section 1

This section says the Order may be cited as the Value Added Tax (Exemption) Order, 2014, and it comes into operation on 1st January, 2015.

Section 1

Health Services

This provision refers to health services as the supply of health and medical services by registered practitioners and facilities, and the supply of articles designed for use by persons with disabilities.

Section 2

Financial and Insurance Services

This section lists transactions and services treated as financial and insurance services.

Section 7

Domestic Kerosene

This provision is about the supply of domestic kerosene (paraffin).

Section 11

Food and Agriculture

This section lists which goods count as agricultural products or supplies, and which items are excluded.

Section 16

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Showing 20 of 20 provisions

Provision 18Commencement 2

§ 1Section 1Commencement

This section says the Order may be cited as the Value Added Tax (Exemption) Order, 2014, and it comes into operation on 1st January, 2015.

1. (1) This Order may be cited as the Value Added Tax (Exemption) Order, 2014. (2) This Order shall come into operation on 1st January, 2015.

Section 1Verify source

§ 2Section 2Provision

This section defines “animal feed,” “life policy,” and “poultry” for the Order.

2. In this Order, unless the context otherwise requires— “ animal feed ” has the meaning assigned to it in the Animal Health Act, 2010; “ life policy ” means a policy under which the insurer assumes a contingent obligation dependent on human life, or a life insurance contract, but does not include— (a) a funeral policy; or (b) a policy under which the contingent obligation dependent on human life forms a subordinate part of the insurance effected by the policy; and “ poultry ” means chicken, ducks, geese and turkeys.

Section 2Verify source

§ 3The services and supplies specified in the Schedule areProvision

The services and supplies listed in the Schedule do not have tax applied to them.

3. The services and supplies specified in the Schedule are exempt from tax.

Section 3Verify source

§ 4The First Schedule to the Act is repealedCommencement

The First Schedule to the Act is repealed.

4. The First Schedule to the Act is repealed. Title and commence- ment Interpreta- tion Act No. 27 of 2010 Exempt services and supplies Repeal of First Schedule to Act Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka, Price K6.00 each 182 Statutory Instruments 31st December, 2014 SCHEDULE (Paragraph 3) EXEMPT SUPPLIES AND SERVICES

Section 4Verify source

Part

SCHEDULE

§ 1Water Supply ServicesProvision

This section defines water supply services as the supply of mains water and sewerage services, but not sewerage pump out services.

1. Water Supply Services The supply of mains water and sewerage services, excluding sewerage pump out services.

Section 1Verify source

§ 2Health ServicesProvision

2. Health Services Act No. 24 of 2009 (a) the supply of health and medical services by a medical doctor, optician, dentist, hospital or clinic registered under the Health Professions Act, 2009; and (b) the supply of articles designed for use by persons with disabilities.

Section 2Verify source

§ 3Educational ServicesProvision

This provision lists educational services for primary, secondary, post-secondary, nursery, and pre-school learners.

3. Educational Services (a) educational services provided to primary or secondary learners; (b) educational services provided to post-secondary learners; and (c) educational services provided to nursery or pre-school Act No. 11 of 2002 children.

Section 3Verify source

§ 4Booklets and NewspapersProvision

This section lists booklets, maps, charts, newspapers, and journals.

4. Booklets and Newspapers (a) booklets, maps and charts; and (b) newspapers and journals.

Section 4Verify source

§ 5Transportation ServicesProvision

This section lists the kinds of transportation services covered: transport of persons by air, rail, road bus or coach, boat, and licensed passenger aircraft.

5. Transportation Services (a) transportation of persons by air; (b) transportation of persons by rail; (c) transportation of persons by road on a bus or coach licensed under the Road Traffic Act, 2002, with a seating capacity of fourteen or more persons; (d) transportation of persons by boat; and (e) aircrafts licensed to carry passengers.

Section 5Verify source

§ 6Conveyance, Sale or Lease of Real PropertyProvision

This section lists transactions covered by the provision: sale or lease of land interests, and fees, royalties, or similar rights to exploit or remove natural resources, with stated exclusions.

6. Conveyance, Sale or Lease of Real Property (a) the sale or lease of an interest in land, other than— (i) the sale, lease or rental of commercial property; and (ii) the sale of a dwelling house by a person carrying on the business of constructing dwelling houses for sale; and (b) any fee, royalty or similar right to exploit or remove any natural resource. 31st December, 2014 Statutory Instruments 183

Section 6Verify source

§ 7Financial and Insurance ServicesProvision

This section lists transactions and services treated as financial and insurance services.

7. Financial and Insurance Services (a) the arrangement or provision of ownership of any life policy; (b) the arrangement or provision of re-insurance; (c) the arrangement, provision or transfer of ownership of any insurance contract of insurance underwritten before 1st January, 2011; (d) the provision of the following financial services: (i) upcountry cheques; (ii) returned cheques; (iii) buying and selling of foreign currency; (iv) commission on online and TT transactions; (v) commission on local drafts and transfers; (vi) commission on foreign drafts and transfers; (vii) negotiable bills; (viii) electronic transfers; (ix) special clearance; (x) traveller’s cheques; (xi) letters of credit; (xii) interest on lending to banks; (xiii) interest on lending to customers; (xiv) any charge on savings account; (xv) maintenance activity or ledger fees; (xvi) account maintenance; (xvii) closure of accounts; (xviii) cheque books; (xix) internet banking; (xx) Bank of Zambia treasury bills handling charges; (xxi) commission on postage; (xxii) commitment fees; and (xxiii) arrangement fees in provision of credit; (e) the provision of credit and the interest component of finance leases, excluding the— (i) principal and other finance charges on finance leases; (ii) principal, interest and other finance charges charged on operating leases; and (iii) principal, interest and other finance charges charged by institutions engaged in hire purchase; 184 Statutory Instruments 31st December, 2014 Cap. 388 (f) the issue, allotment or transfer of ownership of shares in a company registered or incorporated under the Companies Act; and (g) uncirculated new currency of the Republic in notes and coins.

Section 7Verify source

§ 8MetalsProvision

This section refers to the supply of gold in bullion form to a bank.

8. Metals The supply to a bank of gold in bullion form.

Section 8Verify source

§ 9Funeral ServicesProvision

This section lists funeral services to include caskets, coffins, tombstones, embalming, and burial services with accessories, but not meals, beverages, or other hospitality services.

9. Funeral Services (a) caskets and coffins; (b) tombstones; (c) embalming of dead persons; and (d) services provided at the burial of a person by a funeral home, including the hire of a hearse, provision of furniture, tents and other funeral accessories, but excluding meals, beverages and other hospitality services.

Section 9Verify source

§ 10Relief at ImportationProvision

Certain imported goods and manufacturing inputs may qualify for duty relief if they fall under the listed regulations and meet the same limits, conditions, and any specified modifications.

10. Relief at Importation (a) goods in respect of which a rebate, refund or remission of duty is available under regulations 74, 75, 78, 79, 80, 82, 83, 84, 85A, 86, 87 87A, 94 and 95 of the Customs and Excise (General) Regulations, 2000, subject to the same limitations and conditions as pertain to the rebate, refund or remission and to such modification as may be specified therein; (b) manufacturing inputs where duty is suspended under the Customs and Excise (Suspension)(Manufacturing Inputs) Regulations, 2009, subject to the same limitations and conditions as pertain to suspension of duty and to such modification as may be specified therein; and (c) imported goods in respect of which a rebate, refund or remission of duty is available under the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009, subject to the same limitations and to such modification as may be specified therein.

Section 10Verify source

§ 11Domestic KeroseneProvision

This provision is about the supply of domestic kerosene (paraffin).

11. Domestic Kerosene The supply of domestic kerosene (paraffin).

Section 11Verify source

§ 12Trade Union SubscriptionsProvision

This provision is titled “Trade Union Subscriptions.”

12. Trade Union Subscriptions Trade union subscriptions. S. I. No. 54 of 2000 SI No. 6 of 2009 31st December, 2014 Statutory Instruments 185

Section 12Verify source

§ 13Treated and Untreated Mosquito NetsProvision

This section lists treated and untreated mosquito nets, insecticide kits used to treat mosquito nets, and public-health insecticides used for treating mosquito nets.

13. Treated and Untreated Mosquito Nets (a) finished mosquito nets (treated and untreated); (b) insecticide kits used to treat mosquito nets; and (c) insecticides of public health used for the treatment of mosquito nets.

Section 13Verify source

§ 14Road Construction AgreementsProvision

This provision identifies road construction agreements entered into with the Government of the Republic of Zambia before 1 July 1995.

14. Road Construction Agreements Road construction agreements entered into with the Government of the Republic of Zambia prior to1st July, 1995.

Section 14Verify source

§ 15Section 15Provision

Statutory fees prescribed and regulated by an Act of Parliament or statutory instrument are covered, except where the payment is consideration for a supply or is not for executing statutory responsibilities.

15. Statutory Fees Statutory fees which are prescribed and regulated by an Act of Parliament or statutory instrument, except when paid as a consideration for a supply or when payment is not for the execution of statutory responsibilities.

Section 15Verify source

§ 16Food and AgricultureProvision

This section lists which goods count as agricultural products or supplies, and which items are excluded.

16. Food and Agriculture (a) agricultural products: fresh edible vegetables and fruits, maize, nuts, soya beans, millet, cassava, sorghum and other cereals, including flour produced from the cereals, nuts, beans and tubers except where any of the products is— (i) canned, frozen or freeze dried; (ii) supplied by a restaurant, cafeteria, canteen or like establishment; (iii) wheat, cotton seed, seed cotton, lint, baby corn, sweet corn, mangetout peas (snow peas), sugar snaps, fresh or chilled beans (not dried), carrots, courgettes, patty pans, gem squash, butternut, peppers, leeks, chillies, asparagus, okra, spring onion, peas, tenderstem broccoli, purple sprouting broccoli, mini-savoy cabbage, mixed and sliced vegetables or paprika; or (iv) gooseberries, passion fruit and melons; (b) animal products: meat and offal of cattle, swine, sheep, goats, game ranch animals and poultry, including eggs, except— (i) any of these products where supplied by a restaurant, cafeteria, canteen or like establishment; and (ii) cooked or smoked meat, meat processed beyond cutting, grinding or mincing, including sausage, pate and the fatty livers of geese or ducks or crocodile products; 186 Statutory Instruments 31st December, 2014 (c) milk, except powdered milk and any milk in cans or tins or when supplied by a restaurant, cafeteria, canteen or like establishment; (d) fish: uncooked, frozen or dried, except shellfish, ornamental fish or any fish supplied by a restaurant, cafeteria, canteen or like establishment; (e) agricultural supplies— (i) bulbs, seed and plants for producing agricultural products referred to in paragraph (a); (ii) fertilisers, insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant products and plant growth regulators and similar products for agricultural use; (iii) live cattle, swine, sheep, goats, game farm animals and poultry; and (iv) animal feed for cattle, swine, sheep, goats, game, farm animals and poultry; and (f) infant cereals and infant formula when prepared and labelled as such. LUSAKA 31st December, 2014 [MFB.64/9/4C] A. B. CHIKWANDA, Minister of Finance

Section 16Verify source

Legislative relationships

2 referenced instruments

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2 instruments

Customs and Excise (General) Regulations, 2000
Section 10
First Schedule to Act
Section 4

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