Value Added Tax (Amendment) Act, 2006

This section gives the short title of the Act, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 4 February 2006.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 8 of 2006
Version: Undated source snapshot
Language: en
Official source: View official record ↗

amendment business registration supplier liability tax liability tax notices value added tax

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This section gives the short title of the Act, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 4 February 2006. A registered supplier business is treated as the supplier of goods or services supplied in its business and is liable for tax due under the Act. This provision amends section 8 of the principal Act and changes when subsection (5) applies for imported services. This provision says section 12 of the principal Act is being amended, but the amendment text is not provided here.

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Provisions of Value Added Tax (Amendment) Act, 2006

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1
(1) This Act may be cited as the Value Added Tax Shortti tle and
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AI-assisted research summary: This section gives the short title of the Act, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 4 February 2006.

1. (1) This Act may be cited as the Value Added Tax Shortti tle and '• (Amendment)Act, 2006, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. commencement Cap. 331 (2) This Act shall come into operation on 4th February, 2006.
2
The principal Act is amended by the insertion immediately
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AI-assisted research summary: A registered supplier business is treated as the supplier of goods or services supplied in its business and is liable for tax due under the Act.

2. The principal Act is amended by the insertion immediately after section three of the following new section-, 3A ( 1) Where a person in business is a registered supplier, that business shall be taken to be the supplier of any goods or services supplied in the course of the business and is liable for any tax due under this Act. (2) If a business defaults in payment of any tax due under this Act, the business is liable to the extent of those assets used in the business. (3) Any notice ofassessment or other notice given under this Act shall be addressed to the business.
3
Section eight of the principal Act is amended
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AI-assisted research summary: This provision amends section 8 of the principal Act and changes when subsection (5) applies for imported services.

3. Section eight of the principal Act is amended- (a) in subsection (5) by the deletion of the proviso and the substitution therefor of the following proviso: Insertion of new sect ion 3A Application of Act to sole proprietorships Amendment of section 8 Provided that the recipient of the imported service has not paid tax due in the country of exportation.; and Single Copies of this Act can be obtained from the Government Printer, P. 0. Box 30136, Lusaka, Price K500 each 32 No. 8 of 2006 ] Value Added Tax (Amendment) (b) by the insertion immediately after subsection (5) of the following new subsection: (5A) The provisions of subsection (5) shall apply where the supplier who is resident outside Zambia has not appointed a tax agent as required under subsection (7). Amendment of section 12 deletion of subsections (2) and (3).
4
Section twelve of the principal Act is amended by the
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AI-assisted research summary: This provision says section 12 of the principal Act is being amended, but the amendment text is not provided here.

4. Section twelve of the principal Act is amended by the

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Value Added Tax (Amendment) Act, 2006

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Provisions of Value Added Tax (Amendment) Act, 2006

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