Value Added Tax (Amendment) Act, 2016

This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 44 of 2016
Version: Undated source snapshot
Language: en
Official source: View official record ↗

legislative amendment tax compliance transactional data

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This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”. Section 18(4) of the principal Act is amended: “six months” is replaced with “three months”. This provision amends Section 27 of the principal Act by deleting subsection (4). This section amends the principal Act by inserting new text immediately after section 42A. The Commissioner-General may use the Zambia Information and Communications Technology Authority to collect and record a taxpayer’s transactional data in real time for compliance purposes.

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Provisions of Value Added Tax (Amendment) Act, 2016

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5
Section 16 (2A) of the principal Act is amended by the
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AI-assisted research summary: This provision amends Section 16(2A) of the principal Act by replacing “twenty-one” with “sixteen”.

5. Section 16 (2A) of the principal Act is amended by the deletion of the word “twenty-one” and the substitution therefor of the word “sixteen”.
6
Section 18 (4) of the principal Act is amended by the deletion
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AI-assisted research summary: Section 18(4) of the principal Act is amended: “six months” is replaced with “three months”.

6. Section 18 (4) of the principal Act is amended by the deletion of the words “six months” and substitution therefor of the words “three months”. Amendment of section 16 Amendment of section 18 Single copies of this Act may be obtained from the Government Printer, P. O. Box 30136, 10101 Lusaka. Price K4.00 each 1026 No. 44 of 2016] Value Added Tax (Amendment) Amendment of section 27 Insertion of section 42B Electronic monitoring of tax compliance
7
Section 27 of the principal Act is amended by the deletion
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AI-assisted research summary: This provision amends Section 27 of the principal Act by deleting subsection (4).

7. Section 27 of the principal Act is amended by the deletion of subsection (4).
8
The principal Act is amended by the insertion, immediately
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AI-assisted research summary: This section amends the principal Act by inserting new text immediately after section 42A.

8. The principal Act is amended by the insertion, immediately after section 42A, of the following:
42B
The Commissioner-General may through the Zambia
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AI-assisted research summary: The Commissioner-General may use the Zambia Information and Communications Technology Authority to collect and record a taxpayer’s transactional data in real time for compliance purposes.

42B. The Commissioner-General may through the Zambia Information and Communications Technology Authority collect and record, in real time, transactional data from a tax payer through applicable technical means for the purpose of ensuring compliance with this Act.

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Value Added Tax (Amendment) Act, 2016

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Provisions of Value Added Tax (Amendment) Act, 2016

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