Value Added Tax (Amendment) Act, 2017

This provision gives the Act its short title and says it starts on 1 January 2018.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 12 of 2017
Version: Undated source snapshot
Language: en
Official source: View official record ↗

VAT compliance invoicing record keeping regulatory inspection returns value added tax withholding

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This provision gives the Act its short title and says it starts on 1 January 2018. A taxable supplier must issue a tax invoice for goods and services supplied, and failing to do so as prescribed is an offence. This provision amends section 16 of the principal Act by changing “sixteen” to “eighteen” in subsection 2A and inserting a new subsection after subsection 2A. A value added tax withholding agent must lodge a VAT return in the prescribed form and manner within 16 days after the end of the relevant accounting period, unless the Commissioner-General sets another time by notice. A person commits an offence if they keep incomplete records, do not produce records for inspection, or do not give information requested by an authorised officer on time.

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Legal text

Provisions of Value Added Tax (Amendment) Act, 2017

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1
(1) This Act may be cited as the Value Added Tax
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AI-assisted research summary: This provision gives the Act its short title and says it starts on 1 January 2018.

1. (1) This Act may be cited as the Value Added Tax (Amendment) Act, 2017, and shall be read as one with the Value Added Tax Act, in this Act referred to as the principal Act. Short title and commencement Cap. 331 (2) This Act shall come into operation on 1st January, 2018.
2
Section 7 of the principal Act is amended by the insertion
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AI-assisted research summary: A taxable supplier must issue a tax invoice for goods and services supplied, and failing to do so as prescribed is an offence.

2. Section 7 of the principal Act is amended by the insertion of the following subsection immediately after subsection (2): Amendment of section 7 (3) A taxable supplier under subsection (1) shall issue a tax invoice in respect of goods and services supplied. (4) A taxable supplier who fails to issue a tax invoice under subsection (3) in the form and manner prescribed by the Commissioner-General from an approved computer package, a preprinted tax invoice book or a Fiscalised Cash Register, commits an offence and is liable, on conviction, to a penalty not exceeding three hundred thousand penalty units or to imprisonment for a term not exceeding three years or to both.
3
Section 16 of the principal Act is amended
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AI-assisted research summary: This provision amends section 16 of the principal Act by changing “sixteen” to “eighteen” in subsection 2A and inserting a new subsection after subsection 2A.

3. Section 16 of the principal Act is amended— (a) in subsection 2A by the deletion of the word “sixteen” and substitution therefor of the word “eighteen”; and (b) by the insertion of the following subsection immediately after subsection 2A—
2B
A value added tax withholding agent shall
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AI-assisted research summary: A value added tax withholding agent must lodge a VAT return in the prescribed form and manner within 16 days after the end of the relevant accounting period, unless the Commissioner-General sets another time by notice.

2B. A value added tax withholding agent shall lodge a return relating to value added tax withheld in the form and manner prescribed by the Commissioner-General within sixteen days following Amendment of section 16 Single copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka, Price K4.00 each. 640 No. 12 of 2017] Value Added Tax (Amendment) the end of the prescribed accounting period to which it relates or within such other time as the Commissioner-General may determine by notice. Amendment of section 37
4
Section 37 of the principal Act is amended by the insertion
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AI-assisted research summary: A person commits an offence if they keep incomplete records, do not produce records for inspection, or do not give information requested by an authorised officer on time.

4. Section 37 of the principal Act is amended by the insertion of the following subsections immediately after subsection 6: (7) A person commits an offence if that person— (a) avails incomplete records or fails to avail the records for inspection as required under this section; or (b) fails to provide information requested by an authorised officer within the time stipulated by that officer. (8) A person convicted of an offence under subsection (7) is liable, to a penalty of twenty thousand penalty units. (9) Without prejudice to subsection (7), a person who fails to avail the requested records under this section is liable to pay a fee of two thousand fee units for each day that the records are not provided.

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Value Added Tax (Amendment) Act, 2017

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