Zambia Statutory instrument

Zambia legislation

Value Added Tax (Exemption) (Amendment) Order, 2015

This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and it takes effect on 1st January, 2016. This provision amends the Schedule to the Principal Order, replacing certain item 7 paragraphs…

banking feescommencementexemption order amendmentBanking and financeinsurance services

Jurisdiction: Zambia
Structure: 2 provisions
Citation: SI 102 of 2015
Dates: Undated source snapshot

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“This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and it takes effect on 1st January, 2016.”

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

This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and it takes effect on 1st January, 2016.

Section 1

The Schedule to the Principal Order is amended

This provision amends the Schedule to the Principal Order, replacing certain item 7 paragraphs and changing item 16.

Section 2

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CommencementSubstitution

§ 1(1) This Order may be cited as the Value Added TaxCommencement

This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and it takes effect on 1st January, 2016.

1. (1) This Order may be cited as the Value Added Tax (Exemption) (Amendment) Order, 2015, and shall be read as one with the Value Added Tax (Exemption) Order, 2014, in this Order referred to as the principal exemption order. Title and commence- ment S.I No. 68 of 2014 (2) This Order comes into effect on 1st January, 2016.

Section 1Verify source

§ 2The Schedule to the Principal Order is amendedSubstitution

This provision amends the Schedule to the Principal Order, replacing certain item 7 paragraphs and changing item 16.

2. The Schedule to the Principal Order is amended— (a) in item 7 by— Amendment of Schedule (i) the deletion of paragraphs (a), (b), (c) and (d) and the substitution therefor of the following: (a) the arrangement, provision, or transfer of insurance services; (b) the provision of the following charges and fees in the provision of financial services: (i) interest on credit, lending and deposits; (ii) commitment and arrangement fees in the provision of credit; (iii) charges on cheques and cheque books; Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka, Price K2.00 each 424 Statutory Instruments 31st December, 2015 (iv) charges on buying and selling of foreign currency; (v) charges on negotiable bills; (vi) charges on special clearance; (vii) charges on letters of credit; (viii) commission on drafts and transfers; (ix) charges on savings accounts; (x) charges for any account maintenance activity or ledger fees; (xi) charges for closure of accounts; (xii) commission and any charge on internet banking including electronic transfers, online, mobile banking and Telegraphic Transfer transactions; (xiii) Bank of Zambia treasury bills handling charges; and (xiv) commission on postage (ii) the renumbering of paragraphs (e), (f) and (g) as (c), (d) and (e) respectively; and (b) in item 16, by the deletion of the word “Wheat” in sub- paragraph (iii) of paragraph (a). LUSAKA 29th December, 2015 [MFB.64/9/4C] A. B. CHIKWANDA, Minister of Finance

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