Value Added Tax (Amendment) Act, 2020

For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.

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Jurisdiction: Zambia
Instrument: Act or statute
Citation: Act 23 of 2020
Version: Undated source snapshot
Language: en
Official source: View official record ↗

amendments to principal Act assessment audit electronic payment machine false statements filing obligations payment methods point of sale returns statutory amendment supply classification tax compliance taxable supplier taxation

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Statute overview

About this statute

For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia. This provision amends Section 19 of the principal Act by deleting subsection (1A) and renumbering subsection (1B) as subsection (1A). An assessment based on an incorrect or inadequate return is void if it is made more than two years after the Commissioner-General concludes the audit that revealed the problem. This provision deletes subsection (2) from section 34 of the principal Act. The principal Act is amended by inserting a new section immediately after section 42B.

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Provisions of Value Added Tax (Amendment) Act, 2020

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2
Section 11 of the principal Act is amended by the deletion
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AI-assisted research summary: For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.

2. Section 11 of the principal Act is amended by the deletion of subsection (1) and the substitution therefor of the following: Amendment of section 11 (1) Goods shall be regarded, for taxation purposes, as being supplies in Zambia if— (a) the goods are exported from Zambia; (b) the goods are supplied within Zambia; (c) the supply of the goods involve entry into Zambia; and (d) the supply involves installation or assembly of the goods at a place in Zambia.
3
Section 19 of the principal Act is amended by the
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AI-assisted research summary: This provision amends Section 19 of the principal Act by deleting subsection (1A) and renumbering subsection (1B) as subsection (1A).

3. Section 19 of the principal Act is amended by the— (a) deletion of subsection (1A); and (b) renumbering of subsection (1B) as subsection (1A).
4
Section 21 of the principal Act is amended by the deletion
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AI-assisted research summary: An assessment based on an incorrect or inadequate return is void if it is made more than two years after the Commissioner-General concludes the audit that revealed the problem.

4. Section 21 of the principal Act is amended by the deletion of subsection (6) and substitution therefor of the following: Amendment of section 19 Amendment of section 21 (6) Despite the other provisions of this section, an assessment based on an incorrect or inadequate return is void if it is made two years after the Commissioner-General concludes an audit which revealed that incorrect or inadequate return. Single copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka, Price K4.00 each. 348 No. 23 of 2020] Value Added Tax (Amendment) Amendment of section 34 Insertion of section 42C Use of electronic payment machine Repeal and replacement of section 43 False returns and statements
5
Section 34 of the principal Act is amended by the deletion
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AI-assisted research summary: This provision deletes subsection (2) from section 34 of the principal Act.

5. Section 34 of the principal Act is amended by the deletion of subsection (2).
6
The principal Act is amended by the insertion of the following
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AI-assisted research summary: The principal Act is amended by inserting a new section immediately after section 42B.

6. The principal Act is amended by the insertion of the following new section immediately after section 42B:
42C
Section 42C
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AI-assisted research summary: A taxable supplier must provide an electronic payment machine at the point of sale for customers to use as a payment method.

42C. (1) A taxable supplier shall provide an electronic payment machine at a point of sale for use as a mode of payment for the customer. (2) A taxable supplier who contravenes subsection (1), commits an offence and is liable, on conviction, to a fine not exceeding ninety thousand penalty units.
7
The principal Act is amended by the repeal of section 43
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AI-assisted research summary: This section amends the principal Act by repealing section 43 and replacing it with new text.

7. The principal Act is amended by the repeal of section 43 and the substitution therefor of the following:
43
Any person who, in relation to a particular tax period
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AI-assisted research summary: Any person who makes a false material return, declaration, document, information, or statement for a tax period commits an offence and may be fined or imprisoned depending on the offence number.

43. Any person who, in relation to a particular tax period makes a return or other declaration, furnishes any document or information or makes any statement, whether in writing or otherwise, that is false in any material particular commits an offence and is liable, on conviction in respect of that tax period, in the case of— (a) first offence, to a fine not exceeding sixty thousand penalty units; (b) second offence, to a fine not exceeding one hundred and twenty thousand penalty units; (c) third offence, to a fine not exceeding two hundred and forty thousand penalty units; and (d) for any subsequent offence, to a fine not exceeding three hundred thousand penalty units or to imprisonment for a term not exceeding three years, or to both. Amendment of section 44
8
Section 44(2) of the principal Act is amended by deletion of
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AI-assisted research summary: Section 44(2) is changed by replacing “thirty” with “three hundred”.

8. Section 44(2) of the principal Act is amended by deletion of the word “thirty” and substitution therefor of the words “three hundred”.

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Value Added Tax (Amendment) Act, 2020

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