Value Added Tax (Amendment) Act, 2004

This provision gives the short title of the Act and says it is to be read together with the Value Added Tax Act; it also states that it comes into operation on 7th February 2004.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 2 of 2004
Version: Undated source snapshot
Language: en
Official source: View official record ↗

commencement invoicing payments subordinate legislation supply timing tax amendment tax instalments

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About this statute

This provision gives the short title of the Act and says it is to be read together with the Value Added Tax Act; it also states that it comes into operation on 7th February 2004. This amendment sets the rule for when goods and services are treated as supplied for tax purposes, using the earliest relevant time such as delivery, availability, payment, invoice issue, or actual performance. This provision amends section 47 of the principal Act by deleting the words "unless the contract otherwise provides" and the surrounding commas. This amendment adds a rule-making power to allow tax due under the Act to be settled by instalments, and renumbers the existing subsection.

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Legal text

Provisions of Value Added Tax (Amendment) Act, 2004

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1
(!) ThisActrnaybecitedastheValueAddedTax(Amendment)
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AI-assisted research summary: This provision gives the short title of the Act and says it is to be read together with the Value Added Tax Act; it also states that it comes into operation on 7th February 2004.

1. (!) ThisActrnaybecitedastheValueAddedTax(Amendment) Act, 2004, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. Titleand cormnence� ment Cap.331 (2) This Act shall come into operation on 7th February, 2004.
2
Section thirteen of the principal Act is amended
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AI-assisted research summary: This amendment sets the rule for when goods and services are treated as supplied for tax purposes, using the earliest relevant time such as delivery, availability, payment, invoice issue, or actual performance.

2. Section thirteen of the principal Act is amended- ( a) by the deletion of subsection (2) and substitution therefor of Amendment of section 13 the following: (2) The time at which any goods are supplied shall be whichever is the earliest of the following times: ( a) the time when goods are removed from the premises of the supplier; (b) the time when the goods are made available to the person to whom they are supplied; (c) the time when payment for the supply is received; or (d) the time when a tax invoice is issued; and (b) by the insertion immediately after subsection (2) of the following i:iew subsection: (2A) The time of supply of services shall be whichever is the earliest of the following times: (a) the time when payment for the supply is received; (b) the time when the tax invoice is issued; or (c) the time when the services are actually rendered or performed.; Single copies of this Act may be obtained from the Government Printer, P.O.Box30136, /0/01 LusakiJ.PriceK500 each 8. No. 2of 2004) ValueAdded Tax (Amendment) (c) by the deletion of subsection (3) and substitution therefor of the following: (3) Where, in respect of the supply of any goodii or of any service, payment is received or a tax invoice is issuedinrespectofpart of the supply, the time of supply of such goods or services shall be determined in accordance with subsection (2) or (2A) and tax on that part of the supply shall be payable accordingly.; (d) by the deletion of subsection (5);' and (e)bytherenumberingofsubsection(6)assubsection(5). Amendment of section 47 Amendment of section 52

Part

part of the supply shall be payable accordingly.;

3
Sectionforty-seven of the principal Act is amended by the
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AI-assisted research summary: This provision amends section 47 of the principal Act by deleting the words "unless the contract otherwise provides" and the surrounding commas.

3. Sectionforty-seven of the principal Act is amended by the deletion of the words" unless the contract otherwise provides" and of the commas on either side of those words.
4
Section fifty-two of the principal Act is amended
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AI-assisted research summary: This amendment adds a rule-making power to allow tax due under the Act to be settled by instalments, and renumbers the existing subsection.

4. Section fifty-two of the principal Act is amended- (a) by the insertion immediately after subsection ( 4) of the fo�owingnew subsection: (5) 'Rules,J!lade under this section may make provision for the settlement by instalments of tax dµe under this Act.; and (b) by the reniunbering ofsubsection (5) as (6).

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