Value Added Tax (Amendment) Act, 1999

Suuvleinen't to the Republic of'Zambia Goiiefriment Gazette dated th� 26th March. 1999 [No; r of1999 J . GOVERNMENT OFZAMBIA,· .... . Date of Asse11t: 24th M�ch, 1999 . ENA.CTED:by theParliament of �bia ... , Enactment \, (1). -� A�tf#y be cited as ihe Valu�Ad<kdTax(�nt) �8'.1 litJe .. .. . . . . · ···· Act,)999;��,��iq\,be read as one·wi.th·the Vaine Ad4i:<l Tax.A.ct; �gi{"."n<;<:- ·· Cap,'331.ci'. . .. ;\z) ,, :. , _, .. : .· ° Subj�;; :o sul>s�tion (1),'#]is,Act shall ��me intob�miiori in.tliis.Acr :ieferred tQ as the pri.ni;ipal Act. · • . < < : • , ;: .... }' ·: ·;'J , . ;\mendnie111 of sectiqn·i. . ·. :. para�6li(ii)'andthesub�iturion�fof?i,hefq'ilowa .. . . . . . ' · ' '.,; ' ,-ing_ pl![agraph: . . . (bf,in snbsection'. (2).:..:' '.'( a) a�rsqn, corporation, partnership;joihtve�tureor · ✓: · · 'organlsation)hat s�pplies gi)ods ;J:Jr _.servic�; and' . ·- · . · "(i) bythe insertion , .• ,., -the words" inthe�e'.' ofi, · : .. ,.;,· __ ,,.-;.·: ' • . .· . -._ .,)>/=••. ··.,, . . . . . • . . . ' . . . . . ; • herw.ce -u; . the.words�� · ·· · · _ _. · • \,.i::1r�·tr/?�/i:.-·t .. · _.. :-:t · ' . : . $!;g1.; c�pies;; rh#A�: be_o�_talne_ d_fa , cc-, ' . ·-:-, ,, ,. . ···•, .... · · . .. · 'P,Q;fJq;t_30.l)_(j, 1,0i0J 1,,./is,:ika. Prfce K5,0I). ea<;h : '1 ;.· · )::·.::�:(> � ... ''• • ··l'/ : ...:.\:..:-i:t.:\>)t, · · .;)}1;::f:_'.t, _i om the Gov���t f t(_'.;_',';;i;i;;_:;'.;:{)t_:;_-i:_ii � / ; <� � ,-���J�:�:,�:,�f .1 .' :) • ,,,_,,--:-� ',, • \'" 'ts,(..,./ . . · ' . ;(tf ·: (: : i ,_:/ /; t;�.:::·_:/?.�::�::: .•.,; ·.,t.· < 'ValiitiAddedTdx 3, � ·• (An.iinc{i(le11i) . · : ... · ,/.,< ". ,' . : .) -:> ·.: . .· ,". (ii) .bf tl1e •deletion of the full�stop at the eri.d ot,' paragraph (b) and.the substitution therefor ofaJ . , ,!'} semi-colon arid-ilie word" ot "· . .. _ �·::�-- : ' _::.',{_,·.,, . (iii}b}'.'theinsertioh iutef paragraph (b) of the follow�': • in�ne\V patagnjph: '. .. • '•,_ ·_ :·. ;,:_,.'-'. . ' . ,_ , . '·. ' . . (c) anyt)iiiig -d�;ne .in �onnection with the · . ·:cessa\ion(· "!iguidaiion or receivership --/' . oi th�iMended cessation, liquidaticil! cir,. recei\1ership;. ', '\ , 3_, · S<'.ction seven df the prindpa! Act hifuen&dby ilie d�ietion of subsecl'wn';(l)'aiic! tlie •siibs'titutlti� t/ie.t¢for of tlii? fpii¢y,ll\g, ,,·,. �-_·_ · ?:;•.•': �:-. ·-. �--.,�. ···· ·> ;-. _ '. _ ·· ; __ ·':"_-·· · sllbseciibrf · · · · · . . . , / · . , :· s��i�J!f��tf��iit!�1;!��{!i:i���:!fiu�:±�• / · anc� ofa b�siness, ihaqakes place jn _2:lii:nbia 0:1 o_i after:_tpe; . tax·comm\lncement clay; ·oth�r" than ail exeinpt supply, is a· · �able<s�pp'.!':' : . ,· ,>: ··••' .;:•, i"__ i' . ·. ·,.'.'>:·. · i ::, .. : ·• .. 4. . Section twenty of --�e :principahAcf 1� amended• iby the -· insertion immediately after subsection ·(3) ,ofihe·followfrig'ineyi, subsection:·,· · ·· · · · . ' . . '. � ----· , .. •, - . . ' ,' ' . .. ;,. " " :· ··--.�-- ,,•'.,,' / · · ' · · {4) The Commissioner-Geiieral ·ml(y reniit,01.fl ,wJ.ip.lll. or- . ✓ ,,. p� O�J!l!Y,in�e_r�st 1t1e,underthi� ,c;ction . . . •· . .. . , , , __ , . ..:; " •, . :> .' . ··:·•,: J _,:·· ., ·,·. �.,,-,,\,1:, . ··, 9:_ · .§�"ti9il twe�ty,(hre�,of.�� PW�",\P.a!.J:\7U,�. i���(I�,,��,- · · '.c . . �v: • ' -· ✓ {a) the deletion ofsubs,;ctlon (2);.a_m,l .: .... _ . ,1 f{>!,,\!\�, fy�����ri'1i:�O�t��tii�Miafs���tidn (2):., , -!is '. '.ID;;�miRiRW:A9Mf tW1�1��(bft!\�Yi1��1�lS.�tioiisihi_i;tY" V \ ... · ··. . OYfC �!IP} i��m:o:. . ;_i /{ :f��::,;'./>,::.;,1!1 �·� -�, .. · : ,,•.ir�d::·_,�·;:\)/.'.:.[/-. . :·t<'li,' ·,;;;_'. ! .. \ . . , ,,:, '\:-,; ·,:�'. > ·:_ / .. . . ·,.,.-· · :, • ; �: l • ' • Amendment :Of ��tfr�n. 7 1Ainendmellt of section 20 ArnendlDent . of_sectiori 23 Repeal of . --sections 31 and·32 . . . :;:,�•--: ._,. . .•. ··~ . --: . . ,. :: ,;.\ '·\ '-,�:::'·;'. :·:·., .\:, ... .-,,.;:',·,, · ....... �-- ., ',� r/=. i /;�··t:\ ..... :;"'r. /,, . �-• .:..;, ·•-i ,: .. :. ': ·�: "' .