Zambia Statutory instrument

Zambia legislation

Value Added Tax (Exemption) (Amendment) Order, 2017

This section says the Order may be cited by its amendment title and must be read together with the principal VAT Exemption Order, 2014. This Order is treated as starting on 1 January 2015 and ending on 31 December 2018.…

amendmentduty reliefexemptionsimported goodsregulatory timingschedule amendmentvalue added tax

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01

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“This section says the Order may be cited by its amendment title and must be read together with the principal VAT Exemption Order, 2014.”

This section says the Order may be cited by its amendment title and must be read together with the principal VAT Exemption Order, 2014. This Order is treated as starting on 1 January 2015 and ending on 31 December 2018. This section amends item 10 of the Schedule by adding a new paragraph for certain imported goods.

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Showing 3 of 3 provisions

Commencement 2Amendment
§ 1This Order may be cited as the ValueAdded Tax (Exemption)Amendment

This section says the Order may be cited by its amendment title and must be read together with the principal VAT Exemption Order, 2014.

1. This Order may be cited as the ValueAdded Tax (Exemption) (Amendment) Order and shall be read as one with the Value Added Tax (Exemption) Order, 2014 in this Order referred to as the principal Order.
§ 2This Order is deemed to have come into operation on 1stCommencement

This Order is treated as starting on 1 January 2015 and ending on 31 December 2018.

2. This Order is deemed to have come into operation on 1st January, 2015 and shall cease to have effect on 31st December, 2018.
§ 3The Schedule to the principal Order is amended in item 10Commencement

This section amends item 10 of the Schedule by adding a new paragraph for certain imported goods.

3. The Schedule to the principal Order is amended in item 10 by the insertion of the following paragraph immediately after paragraph (c): (d) imported goods in respect of which a rebate, refund or remission of duty is available under the Customs and Excise (Suspension) (Electrical Energy) Regulations 2017, subject to the same limitation and to such modification as may be specified therein. Title S. I. No. 68 of 2014 Commence- ment and cessation Amendment of Schedule S. I. No. 34 of 2017 LUSAKA 1st September, 2017 [MFB.101/11/15] F. MUTATI, Minister of Finance Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka, Price K4.00 each 674 Statutory Instruments 8th September, 2017

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