Value Added Tax Act
ZambiaAct of Parliament
In force, and amended by 19 amendment Acts. Check the amendments before relying on the wording of a section.
The Value Added Tax Act is an Act of the Parliament of Zambia. It contains 63 sections. Read its sections below, or ask Levy any question about the Value Added Tax Act and get an answer grounded in the Act with citations.
Sections of the Value Added Tax Act
- S. 1Section 1
- S. 2Section 2
- S. 3Section 3
- S. 4Section 4
- S. 5A pplication of this Act to groups of companies
- S. 6A pplication of this Act to Government agencies
- S. 7T axable supplies
- S. 8I mposition and scope of tax
- S. 9V alue Added Tax (Exemptions) (No. 2) Order, 1996 27 of 1996
- S. 10T axable value of supplies and importations
- S. 11P lace of supply of goods
- S. 12P lace of supply of services
- S. 13T ime of supply of goods or services
- S. 14Goods under an Investment Certificate
- S. 15E xemptions and zero-ratings
- S. 16T ax returns
- S. 17L ate lodgment of returns
- S. 18T ax deductions and credits
- S. 19P ayment of tax or credit
- S. 20I nterest on overdue tax
- S. 21A ssessment of tax
- S. 22R ecovery of tax and interest
- S. 23A ttachment of debts, etc.
- S. 24S ecurity and production of evidence
- S. 25R equirement for early payment
- S. 26D istress
- S. 27R egister of suppliers
- S. 28R egistration
- S. 29F ailure to register, etc.
- S. 30V alue Added Tax Appeals Tribunal
- S. 31A ppeals to Tribunal
- S. 32D etermination of appeals
- S. 33F unctions of Authority
- S. 34D elegation by Commissioner-General
- S. 35A uthorised officers
- S. 36T aking of samples
- S. 37F urnishing of information and production of documents
- S. 38E ntry and search
- S. 39O bstruction of authorised officers
- S. 40I mpersonation of authorised officers
- S. 41I mmunity of authorised officers
- S. 42R ecords and accounts
- S. 43F alse returns and statements
- S. 44E vasion of taxation
- S. 45F ine in lieu of prosecution
- S. 46A dvertised retail prices to include tax
- S. 47A djustment of contracts on changes in tax
- S. 48P riority of tax debts in bankruptcy
- S. 49E vidence by certificate
- S. 50S chemes for obtaining undue tax benefits
- S. 51R egulations
- S. 52A dministrative rules
- S. 53T ransitional registration provisions
- S. 54O ther transitional provisions
- S. 55R epeal of Cap. 663 of the 1971 edition and Act No. 25 of 1990
- S. ISection I
- S. IISection II
- S. IIISection III
- S. IVSection IV
- S. VSection V
- S. VISection VI
- S. VIISection VII
- S. VIIISection VIII