Revenue Appeals Tribunal

Revenue Appeals Tribunal [No. 11 of 1998 61
THE REVENUE APPEALS TRIBUNAL ACT, 1998
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
1. Short title
2. Interpretation
PART II
3. Establishment of Tribunal
4. Members of Tribunal
5. Registrar of Tribunal
6. Appeal to High Court
7. Transitional provisions
8. Repeal and savings
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136. 10101 Lusaka. Price K2.000.00 each.

sions
8. Repeal and savings
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136. 10101 Lusaka. Price K2.000.00 each.

Revenue Appeals Tribunal [No. 11 of 1998 63
GOVERNMENT OF ZAMBIA
ACT
No. 11 of 1998
Date of Assent: 21st April, 1998
An Act to establish the Revenue Appeals Tribunal to hear appeals
under the Customs and Excise Act, the Income Tax Act and the
Value Added Tax Act; to repeal the provisions relating to
appeals under the Customs and Excise Act, the Income Tax Act
and the Value Added Tax Act; and to provide for matters
connected with or incidental to the foregoing. [24th April, 1998
ENACTED by the Parliament of Zambia. 1. This Act may be cited as the Revenue Appeals Tribunal Act,
1998, and shall come into operation on such date as the Minister
may, by statutory instrument, appoint. 2 .

cited as the Revenue Appeals Tribunal Act,
1998, and shall come into operation on such date as the Minister
may, by statutory instrument, appoint. 2 .

In this Act, unless the context otherwise requires—
" Commissioner-General " means the person appointed
Commissioner-General under the Zambia Revenue
Authority Act;
" Chairperson " means the person appointed Chairperson of
the Tribunal under section four;
" former tribunals" means the Tariff Appeals Court, the Tax
Appeal Court and the Value Added Tax Appeals Tribunal
established under the Customs and Excise Act, the Income
Tax Act and the Value Added Tax Act, respectively;
" member " means a member of the Tribunal;
" Registrar " means the person appointed Registrar of the
Tribunal under section five;
" Tribunal" means the Revenue Appeals Tribunal established
under section three;
Enactment
Short title
Interpreta
tion
Cap. 321
Cap. 322
Cap. 323
Cap. 331

ribunal" means the Revenue Appeals Tribunal established
under section three;
Enactment
Short title
Interpreta
tion
Cap. 321
Cap. 322
Cap. 323
Cap. 331

64 N o . 11 of 1998] Revenue Appeals Tribunal
Vice-Chairperson " means the person appointed Vice-
Chairperson under section four. 3.

64 N o . 11 of 1998] Revenue Appeals Tribunal
Vice-Chairperson " means the person appointed Vice-
Chairperson under section four. 3.

There is hereby established the Revenue Appeals Tribunal
whose functions shall be—
(a) to hear and determine appeals under the Customs and
Excise Act in the following circumstances:
(i) where an importer of any goods is of the opinion
that the goods are incorrectly classified by the
Commissioner-General under any item of the
Customs Tariff and the importer, pay s the amount
demanded as duty by the Commissioner-
General or furnishes security to the satisfaction
of the Commissioner-General for the payment
of that amount, and the importer appeals to the
Tribunal against such classification within three
months after the payment of such amount or
furnishing of such security;
(ii) where a person who intends to import goods or
manufacture goods within Zambia and is of the
opinion that the goods of the class or kind that
the person intends to import or manufacture, as
the case may be, are incorrectly classified by the
Commissioner-General under any item of the
Customs Tariff and that person appeals to the
Tribunal against such classification; or
(iii) where the Commissioner-General has determined
the value of any goods intended for importation
into Zambia or manufactured within Zambia
and any person aggrieved by such determina
tion appeals to the Tribunal;
Cap.

goods intended for importation
into Zambia or manufactured within Zambia
and any person aggrieved by such determina
tion appeals to the Tribunal;
Cap.

331 (fy to hear appeals under the Value Added Tax Act in respect
of any of the following matters:
(i) the registration, or the cancellation, of registration
of a supplier;
(ii) the refusal to register a supplier;
(iii) the tax assessed to be payable on any supply of
goods or services or on the importation of any
goods;
Establish
ment of
Tribunal
Cap. 322

plier;
(iii) the tax assessed to be payable on any supply of
goods or services or on the importation of any
goods;
Establish
ment of
Tribunal
Cap. 322

Revenue Appeals Tribunal [No. 11 of 1998 65
(iv) the amount of any input tax that may be credited
to any taxable supplier;
(v) the application of any administrative rule provid
ing for the apportionment or disallowance of
input tax;
(vi) any notice under section twenty-five of the Value Cap. 331
Added Tax Act;
(vii) the requirement of the Commissioner-General
for the provision of security;
(c) to hear appeals against assessment of tax under the Income Cap. 323
Tax Act; and
(d)to hear and determine any matter prescribed by the
Minister, by regulation, to be a matter against which an
appeal may be made under this Act. 4. (1) The Tribunal shall consist of the following members Members of
appointed by the Minister: Tribunal
(a) three legal practitioners of not less than seven years
standing recommended by the Judicial Sercvice Com
mission and who, in the opinion of the Judicial Service
Commission, have sufficient knowledge of, and experi
ence in, tax matters;
(b) two qualified accountants certified as such by the Zambia
Institute of Certified Accountants; and
(c) two persons from the business community.

rs;
(b) two qualified accountants certified as such by the Zambia
Institute of Certified Accountants; and
(c) two persons from the business community.

(2) The Minister shall appoint a Chairperson and
Vice-Chairperson from amongst the members who are legal
practitioners. (3) A member of the Tribunal shall, subject to subsection (4),
hold office for a period of four years from the date of appointment
but may be eligible for re-appointment for one further term. (4) The office of a member of the Tribunal shall become
vacant—
(a) upon the member's death;
(b)ifa member is absent without reasonable excuse from three
consecutive meetings of the Tribunal of which the
member had notice;

the member's death;
(b)ifa member is absent without reasonable excuse from three
consecutive meetings of the Tribunal of which the
member had notice;

66 No. 11 of 1998] Revenue Appeals Tribunal
(c) if the member is an undischarged bankrupt; or
(d) if the member who is a legal practitioner or an accountant
ceases to practice as such on disciplinary grounds con
firmed by the Law Association of Zambia or the Zambia
Institute of Certified Accountants, respectively. (5) If a vacancy occurs in accordance with subsection (4), a new
member may be appointed in accordance with subsection (1), but
that member shall hold office only for the unexpired part of the term. (6) The Minister may appoint alternate members of the Tribunal
who shall have and may perform the functions of a member during
the member's illness or absence. (7) A member of the Tribunal shall be paid such remuneration
and allowances as the Minister may determine. (8) The Minister may, by regulation—
(a) regulate the organisation, administration and procedure of
the Tribunal; and
(b) empower the Tribunal to summon and compel the
attendance of witnesses, to require the production of
documents, to award costs and to do and require all such
acts and things as may be necessary for the performance
of the Tribunal's functions under this Act. Registrar of 5 .

ts and to do and require all such
acts and things as may be necessary for the performance
of the Tribunal's functions under this Act. Registrar of 5 .

There shall be a Registrar of the Tribunal, who shall have
Tribunal factions a s m a v b e conferred by regulation made under
subsection (8) of section four. Appeal to 6. (I) Either party to an appeal to the Tribunal may appeal to the
High Court High Court from the decision of the Tribunal on any question of law
or question of mixed law and fact but not on a question of fact alone. (2) The High Court shall hear and determine any such appeal
and may refer the matter back to the Tribunal for rehearing,
confirmation, reduction, increment or annulment of the assessment
or decision determined by the Tribunal and may make such further
or other order on such appeal, whether as to costs or otherwise, as
the High Court may deem fit. Transitional 7, (1) On or after the commencement of this Act, reference in
provisions any written law or other document to the Tariff Appeals Court, the
Income Tax Appeal Court and the Value Added Tax Appeals
Tribunal shall be read and construed as references to the Tribunal. (2) On or after the commencement of this Act, reference in any
written law or other document to the Chairman of the Income Tax

rences to the Tribunal. (2) On or after the commencement of this Act, reference in any
written law or other document to the Chairman of the Income Tax

Revenue Appeals Tribunal [No. 11 of 1998 67
Appeals Court, President of the Tariff Appeals Court and the
Chairman of the Value Added Tax Appeals Tribunal shall be read
and construed as Chairperson of the Tribunal.
8. (1) Section thirty of the Value Added Tax Act, sections two Repeal and
hundred and four, two hundred andfive and two hundred and six of c a p * ^ \
the Customs and Excise Act and section one hundred and seven of Cap. 323
the Income Tax Act are hereby repealed. C a p 3 2 2
(2) Notwithstanding the provisions of subsection (1)—
(a) any appeal or proceedings pending before any former
tribunal before the commencement of this Act shall be
continued by or recommenced before the Tribunal; and
(b) any right or benefit accruing or liability incurred before
any former tribunal shall continue in accordance with
and subject to this Act.