The Customs and Excise (Amendment)(No.2)

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402  [No. 28 of 2009   Customs and Excise (Amendment)(No. 2)

        (2)  A carbon emission surtax shall be payable on a motor
vehicle—

      (a) on importation;
      (b) in transit through Zambia;
      (c) on temporary importation; and
      (d) annually.

         (3)  The Commissioner-General shall issue a carbon emission
tax certificate upon payment of a surtax.

         (4) The Commissioner-General may appoint, in writing, an agent
for the purpose of exercising the powers under subsection (3).

         (5)  A carbon emission tax certificate issued under this section
shall expire on 31st December in the year in which it is issued:

          Provided that where the certificate is issued in respect of a
motor vehicle in transit or imported on temporary basis, the
certificate shall be valid for ninety days from the date it is
issued.

        4.  Section ninety-seven is amended by the deletion of subsections
(3) and (4) and the re-numbering of subsections (5), (6) and (7) as
subsections (3), (4) and (5) respectively.

amended by the deletion of subsections
(3) and (4) and the re-numbering of subsections (5), (6) and (7) as
subsections (3), (4) and (5) respectively.

5.  Section one hundred and thirty-nine G of the principal Act is
amended by the insertion immediately after subsection (1) of the
following new subsection:

         (1A) For excise duty purposes, the total excise duty payable
by a service provider in an accounting period shall be based
on the air time consumed, lost or otherwise foregone by a
consumer.

Amendment
of section
97
Amendment
of section
139G

Amendment
of First
Schedule
Repeal and
replacement
of Fourth
Schedule

Repeal and
replacement
of Seventh
Schedule

        6.  The First Schedule to the principal Act is amended as set out
in Appendix 1 to this Act.

         7.  The principal Act is amended by the repeal of the Fourth
Schedule and the substitution therefor of the Fourth Schedule set
out in Appendix II to this Act.

         8.  The principal Act is amended by the repeal of the Seventh
Schedule and the substitution therefor of the Seventh Schedule set
out in Appendix III to this Act.

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The Customs and Excise (Amendment)(No. 2)  [No. 28 of 2009  403

                           APPENDIX I
                                  (Section 6)

]
The Customs and Excise (Amendment)(No. 2)  [No. 28 of 2009  403

                           APPENDIX I
                                  (Section 6)

1.  Chapter 28 is amended—
   (a) in the duty rate column opposite subheadings 2811.29.00, by the deletion of the 
        figure "5%" and the substitution therefor of the word "free"; and
   (b) in the duty rate column, by the deletion of the figure ''15%" wherever it appears and
        the substitution therefor of the word "free". 

2.  Chapter 84 is amended in the duty rate column opposite subheadings 8426.11.00, 8426.12.00, 8426.19.00, 8426.20.00, 8426.30.00, 8426.41.00, 8426.49.00, 8426.91.00 and 8426.99.00 by the deletion of the figure "15%" and the substitution therefor of the word "free". 

                            APPENDIX II
                             (Section 7)
                      FOURTH SCHEDULE
                             (Section 77)
                          SURTAX TARIFF

(Section 7)
                      FOURTH SCHEDULE
                             (Section 77)
                          SURTAX TARIFF

Description of        Engine            Unit Tax (ZMK)
Good                      Capacity          Surtax rate
Vehicle of                motor cycles    50,000 
headings 8702,
8703, and 8704
excluding emissions from
vehicles propelled
by non-pollutant
energy sources,
ambulances and
prison vans               0-1500cc          50,000
                               1501-2000cc   100,000
                               2001-3000cc   150,000
                               3001cc +       200,000

                            APPENDIX III
                              (Section 8)

                         SEVENTH SCHEDULE
                              (Section 88B)

APPENDIX III
                              (Section 8)

                         SEVENTH SCHEDULE
                              (Section 88B)

VALUATION OF SERVICES FOR THE PURPOSES OF ASSESSING EXCISE DUTY PAYABLE ON EXCISABLE
SERVICES
                          
1.  The value of air time for the purposes of section seventy six B shall be—
    (a) exclusive of excise duty, surtax and value added tax; and
    (b) the price at which the air time is sold to the final consumer. 
2.  For purposes of paragraph 1, the value of air time which is disposed of free of charge shall be deemed to be the value that would have been applicable if the air time had been sold to the final consumer in the ordinary course of business.

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Supplement to the Republic of Zambia Government 
Gazette dated the 26th March, 1999 [No. 1 of 1999 ]

GOVERNMENT OF ZAMBIA

ACT

No. 1 of 1999

Date of Assent: 24th March, 1999

An Act to amend the Value Added Tax Act

[ 26th March, 1999

ENACTED by the Parliament of Zambia.

1. (1) This Act may be cited as the Value Added Tax (Amendment) 
Act, 1999, and shall be read as one with the Value Added Tax Act, 
in this Act referred to as the principal Act.

(2) Subject to subsection (3), this Act shall come into operation 
on the 1st April, 1999.

ed Tax Act, 
in this Act referred to as the principal Act.

(2) Subject to subsection (3), this Act shall come into operation 
on the 1st April, 1999.

(3) Paragraph (a) of section two and sections three and four shall 
be deemed to have come into operation on the 30th January, 1999.

2. Section two of the principal Act is amended—

(a) in the definition of "supplier", by the deletion of 
paragraph (a) and the substitution therefor of the follow­ 
ing paragraph:

(a) a person, corporation, partnership, joint venture or
organisation that supplies goods or services;
and

(b) in subsection (2)—

(i) by the insertion after the words “in the course” of 
the words “or furtherance”;

Enactment
Short title 
and commence­ 
ment 
Cap. 331

Amendment 
of section 2

Single copies of this Act may be obtained from the Government Printer, 
P.O. Box 30136, 10101 Lusaka. Price K500 each

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2 No. 1 of 1999] 

Amendment of section 7

Value Added Tax (Amendment)

(ii) by the deletion of the full-stop at the end of paragraph (b) and the substitution therefor of a semi-colon and the word “or”
(iii) by the insertion after paragraph (b) of the following new paragraph:  
(c) anything done in connection with the cessation, liquidation or receivership or the intended cessation, liquidation or receivership;

w paragraph:  
(c) anything done in connection with the cessation, liquidation or receivership or the intended cessation, liquidation or receivership;

3. Section seven of the principal Act is amended by the deletion of subsection (1) and the substitution therefor of the following subsection:

(1) For the purposes of this Act, any supply of goods or services made by a taxable supplier, in the course or furtherance of a business, that takes place in Zambia on or after the tax commencement day, other than an exempt supply, is a taxable supply.

Amendment of section 20

4. Section twenty of the principal Act is amended by the insertion immediately after subsection (3) of the following new subsection: 

(4) The Commissioner-General may remit the whole or part of any interest due under this section

Amendment of section 23

5. Section twenty-three of the principal Act is amended by—
(a) the deletion of subsection (2); and
(b) the re-numbering of subsection (3) as subsection (2).

Repeal of sections 31 and 32

6. The principal Act is amended by the repeal of sections thirty-one and thirty-two.