Value Added Tax (Amendment) Act, 2002

This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 2 of 2002
Version: Undated source snapshot
Language: en
Official source: View official record ↗

administrative rules input tax tax invoices value added tax

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This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002. Input tax generally cannot be deducted or credited more than one year after the relevant tax invoice or other evidence date, unless administrative rules made by the Commissioner-General allow it. This section amends Section 20 by deleting subsection (2) and renumbering subsections (3) and (4) as (2).

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Provisions of Value Added Tax (Amendment) Act, 2002

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1
,.1
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AI-assisted research summary: This section says the Act is the Value Added Tax (Amendment) Act, 2002, is to be read with the Value Added Tax Act, and starts on 1 April 2002.

1. (1) This Act may be cited as the Value.Added-Tax (Amend ment) Act, 2002, and shall be read as one with the Value Added Tax Act, in this Act referred to a s the principal Act. (2) This Act shall come into operation on the 1st April, 2002.
2
Section eighteen of tlie principal l).ct is amended by the
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AI-assisted research summary: Input tax generally cannot be deducted or credited more than one year after the relevant tax invoice or other evidence date, unless administrative rules made by the Commissioner-General allow it.

2. Section eighteen of tlie principal l).ct is amended by the deletion of subsection (4) and the •substitution therefor of the following new subsection: Enactp.1enl Title and commence ment Cap.331 Amendment of section 18 (4) Input tax may not be deducted or credited after a pei,iod of one year from the date of the relevant tax invoice o.- other evidence referred to in subsection (3), except in such circumstances as may be aliowed by administ:ratfre . rules mad". b Y.th<; C��ss�c>ner-General. ( _ ..
3
S,ection iw�izty of fi!e pri,ncipa! Act is amended by
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AI-assisted research summary: This section amends Section 20 by deleting subsection (2) and renumbering subsections (3) and (4) as (2).

3. S,ection iw�izty of fi!e pri,ncipa! Act is amended by-. · . .. ·::.:•.:. y: ( a) the. deletion of subs�ction (2).' and . ... ' (b) .the re-numbering. of subsections (3) and (4) ')S (2-),,•,ind . ·· •• _ · · .••-.\�;�-�-"1 -· ·· · .: � • • · . /35 .·i:i:spesti�7_1Y,, Amendment ot' S'!cticn.20 -".·::: : _- --. - .:-·• . -- "\.-c..... _- --·-•-··----- �-==-----·--. ·----�------- -· - -- �= - ..,_. __ _ - .-........ � - :=.--:;:-... -- r--·-�:--:= --- -•-',:-_- - ----"�- "::....:..:::---" _:�_;c' • __ -_-.---.-,:·_:---::_--:::-:------ ·_-_-_-_--_-,:·=:_-:-_�_-·-·--. . -:-,.. .,._ _-�....:;;., . ·-- ·---- :.�- -'=-"--- .--,-,-....-,,, .- � - I ):

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Value Added Tax (Amendment) Act, 2002

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