Taxation (Provisional Charging) Act

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
THE TAXATION (PROVISIONAL CHARGING) ACT
CHAPTER 364 OF THE LAWS OF ZAMBIA
CHAPTER 364 THE TAXATION (PROVISIONAL CHARGING) ACT
THE TAXATION (PROVISIONAL CHARGING) ACT
ARRANGEMENT OF SECTIONS
Section
1. Short title
2. Provisional charging orders
3. Duration of orders
4. Refunds
CHAPTER 364
TAXATION (PROVISIONAL CHARGING) 26 of 1965
An Act to make provision for the provisional imposition or alteration of taxation;
and to provide for matters incidential thereto or connected therewith.
[4th June, 1965]
1. This Act may be cited as the Taxation (Provisional Charging) Act. Short title

matters incidential thereto or connected therewith.
[4th June, 1965]
1. This Act may be cited as the Taxation (Provisional Charging) Act. Short title

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
2. The Minister may be statutory order provide that, on or after the publication in
the Gazette of a bill (being a bill approved by the President) that it is proposed to introduce
into the National Assembly providing for the imposition or alteration of taxation, such
provisions of the bill as may be specified in the order shall, until the bill becomes law and
subject to the provisions of this Act, have the force of law. Provisional charging
orders
3.

cified in the order shall, until the bill becomes law and
subject to the provisions of this Act, have the force of law. Provisional charging
orders
3.

(1) Any order made under section two shall, unless sooner revoked, cease to
have effect-
Duration of orders
(a) if the bill to which it relates is not passed through all its stages in the
National Assembly within twenty sitting days from the date of its first
reading; or
(b) if, after the introduction of the bill to which it relates and before the bill is
passed through all its stages in the National Assembly, Parliament is
prorogued or dissolved; or
(c) if, after the passage of the bill to which it relates through all its stages in the
National Assembly, the President refuses his assent thereto; or
(d) at the expiration of a period of four months from the date it came into
operation or such longer period from that date as may be specified in any
resolution referred to in subsection (2); or
(e) on the bill (with or without modification) becoming law. (2) At any time after the introduction of the bill to which an order made under section
two relates and before the order has ceased to have effect, the National Assembly may,
by resolution, extend the validity of the order until such date as is specified in the
resolution. 4.

eased to have effect, the National Assembly may,
by resolution, extend the validity of the order until such date as is specified in the
resolution. 4.

(1) When an order made under section two has ceased to have effect, any
person who by virtue of the provisions of the order paid more taxation than is then
chargeable by law shall be entitled to a refund of the excess payment made by him. Refunds
(2) The payment of taxation at the rate provided for in the bill to which an order
made under section two relates and before such order ceased to have effect shall be
deemed to be a legal payment of the taxation concerned notwithstanding that, when the
bill becomes law, its provisions are different to those contained in the bill to which the
order related.