The Tax Appeals Tribunal

Ih IJ, tr!.dh 1t)ltrr.tt INu. I of Z0l5 ,
rHf, rr\ \PPEALS TRTBU\{L \Cl r0t5
Arri\.r!tr \1.' Sl oNr
PAR-r I
PRrnxN^rr
PAR-I II
T^xAm\r tr BLIIL
L CoDinurionridrc-r.rtun! of ReveNeApNrkTnbunal
4 aomDosniorofTnbmrl
i FuicrioNofTribmrl
6 Rcgnrtuof'liiburt
7 Apperlro liibmal
3 lto.eed'igs ofTnbmal
9 PowflsorTnbun.l wilhRspedroprocccdinls
r0 Dcc snri ol Tribrnrl
12. Conmunicrrionofd.!nioNofTribuDxl
lJ l.nrorouso' \cxalotrsprueedi4s
l4 I'nDUntryorn.mbcnrnd$llotT.bunal
l5 App.arro sQtumecouft
r6 nrpcns!sofTribunrl
GL!LriLl\.!r oNs
:r! RepealofAnNo. 1993
21. IirnsnioMl pro$ons

edi4s
l4 I'nDUntryorn.mbcnrnd$llotT.bunal
l5 App.arro sQtumecouft
r6 nrpcns!sofTribunrl
GL!LriLl\.!r oNs
:r! RepealofAnNo. 1993
21. IirnsnioMl pro$ons

The Tn )ppuh Ttihthat lNo, I of lols
COVERNMENT Of ZAMBI4
ACT
No. I of 2015
Dare of,{s$n!: 7lh April, 20 l5
An A.t ro contidue lhe existence oftho Revenue Appe*
Tribunrl rrd renlm. it rs the Trx Appes|s Tribunrl;
prolidp for the conposition and fnnctlons of the T'x
App.rk Trlbur!\ .ep.:l th. R.venue App€k T.ibunrl
A.r, 1993i .rd Drolide ror mstte.s connect.d fith, o.
in.ldenlal to lh€ for.golng.
I?rhApril,z0l5
ENACTED by th. Puliament 6f ZanbF
2015.
IART I
PRTLTM,NARY
This Ac! nay be cnen as the Tar App.ah TnbunalAcr. shon ' re
In this Act, unle$ the conrext olhcfli* equireF
(,1 3 pff$n whd nanoninee or an emplolee 0t!
fbl ! fomer spous or .onjugol prnner orr nedbei
a.l a fim of*hich ! member. or thc mcmber's
nomlnee, is a padner oi o pe6on in cha4e or
in contuI of 1s busines or affri^i
(4 a conpony in $hich a nedbei or the nember's
nomin€. h . didoror is
'n chrse oi n 6ntoL
ofirs busines or aiTais, ot in shtch a membei
alone or toAelhq with fie mmbsr,s nomlnec.
holds a contrcllins intees or shes mounhng
$ mo'e rhan lhirty pe(ent of rhe rotal sharc

t in shtch a membei
alone or toAelhq with fie mmbsr,s nomlnec.
holds a contrcllins intees or shes mounhng
$ mo'e rhan lhirty pe(ent of rhe rotal sharc

.drrGtroi 4- (l)-lh. Tibun.l sh.ll.oin$ olfie bllo$ins mmbeA
trobu, appoinredbyrh.Minn!.r
/..1thrc.l.galpFdn,oncs ofter yeah or more irnd'ng
r..onncndcd by rhe rudniri seni.e Commissidn md
vho h6c surfioenr kiowledse of. rnd erperioD.c r. 14 'he tnie oi r tNr, wh-e
(i) the tN h.s bccn m.rcd br" ! mc'nber:
(ii) thetoral!alueofrheas*tsnrnburql
by r mcnbcr bcforc or aticr d'. tlme. toDotlesrhan tRentyp{.emof
ihetoul vrh'eof the.sersof (h. h$i
a/l r ndnbdr snnproyn
'' co'rmisioncr G.nci.L " ncans rh. pc6oi apFi'red
Cohnn!oicrCcicril u'de. the zambir Revenue
''(rhrirpenon Nrns rhe Frson .ppodcd Chaie.Foi ot
the liibuml mds scc!ion/,!,:
'' fotrd Triblial nHis rhe Revenue Appeals Tribun.l
enablished undtr Ihe rep.aledlcri
_ nrmbcr " mcans. ncfrbq ol.hcTribunelj
_ Rcgn@r " mcais rhe peron apnoi.red Resirnrollhc
/,1 a
'nembefs son. dauehter. brorhel sisr.r. ncphc!. niece. uncLe. aunt. gr.ndpar.nr or cousiri aid
/b/ a membni spois! or d'c spousc or aDr or rhe
p.6ons 'nctrriotred i" parrsnph /dl. 'rcp.rled Act nHns the Revenr AppcdLs Trbuial Acl.

or cousiri aid
/b/ a membni spois! or d'c spousc or aDr or rhe
p.6ons 'nctrriotred i" parrsnph /dl. 'rcp.rled Act nHns the Revenr AppcdLs Trbuial Acl.

_-fribunal
'ncais rhc Tax ApFahTribuml ptuvidcd for
'' \icechaiemon nc.ns lhc p
Chlirp|roi uidcf sedlon l,rr
3- The Revcnue Apperls Tribun.l cnlblish.d utrdfl rhe
re0ealedAcl continucsrocxis!.s if csabl,sh.dLidcrrhnAc(and
n for nnryoss ofrhis Ad r.-n.mcd.h.TlxApFrhTribunrl

Apperls Tribun.l cnlblish.d utrdfl rhe
re0ealedAcl continucsrocxis!.s if csabl,sh.dLidcrrhnAc(and
n for nnryoss ofrhis Ad r.-n.mcd.h.TlxApFrhTribunrl

Ih? T tpp.'k frbuhal lNo, I ol 20rs
Itl so qnafincd accounonh di6ed 6 such bv tn€ zmbia
h*irut of chanered A.counranbr ano
/., No peMns non ihe busnes communrlv
L:J The Min'i.r shal appo'nr r ChiirpcEd 0nd
! rccha'E.Fon kon imongn rhe memb'E -ho re cg:l
ll, Anembcr\haLl, qubled b,ub*orctr l4r3nd(f) holLl
om.eru,nenodorlouryeaFron'hedreofapnoinrmen!bur
may bc rcappoitted foi one flilher rem
(4) A member dly Esign uton Siving rhiee monrhv notcc 'n
t / Ineolri.e or 'a!.bflbdoae'\armrrrherembe'
,6. '. rb,c r {"nol' .t.orable e\cu'e I'on 'h !c
lribuntl o'$hrh r! menber had noncei
i.l is an undisharged bskdPi:
r,/ bc. me trenblr orpn)cc'l' 'tu3rrDleo oerfom-g
lhe functions ola mehb.4
i !.on c.eJo',nuner'andre-k-rdb npr'onmer
lo, c 'erc\reeJ 19'i. mo {r'$ hnur'\'op''oao '
//) *ho s a legal Pnctitioner or I J-d"onlTedb
lhc L d- qs6ir' on o /.dbau rhe /"rbi' t{ u r
of Chandcd Accounrms, rcsPecrverY
.o llV'nhro
qirhsubsec(io.s(a).nd(5),.Dpoin
s..h u\tr 'orL r.bursrmcmbfl'\' hordon'ceod rfo'rhr
unerptred p.n of the tm
r-r l'?

Accounrms, rcsPecrverY
.o llV'nhro
qirhsubsec(io.s(a).nd(5),.Dpoin
s..h u\tr 'orL r.bursrmcmbfl'\' hordon'ceod rfo'rhr
unerptred p.n of the tm
r-r l'?

v'ni re' m" 4po-' .rr.ruk menoeE $ho +
-rc' d mrJ lledum herndonroremembeir15'r'mbcri
i1l, absenr or for any oiher reason unoble b exercie lhe ilncoons
(3) A m.mbd shlll6e paid such rmnnsiion and allow'nces
.s the MinisterdaY ddemrg

cri
i1l, absenr or for any oiher reason unoble b exercie lhe ilncoons
(3) A m.mbd shlll6e paid such rmnnsiion and allow'nces
.s the MinisterdaY ddemrg

5. The fudions ofrhe T.ibunal are b hs and deenine
ld.) appeat non d*isions of lhe CommssionerCenenl
under L\e Cusrons a.d Exci*Acr, rhc Incom. Tlx Act,
rho Propeny TFnsier Td Act. $e value Added Td
Act and drher hx le3islarioni lnd
f, .ny nauoi prcscribed by $e Mi.ister, by {arutdr}
inituncnr, to b. a miner agailst vhich d appal mi)
be nade under the AcN i.fered b in paBeraph f,l
6. {l) TheE shall he a Registrd who shlll be appointed by
rhe Judicial sedie commisron. (2) The Rc3in6r shall, subjecr ro fin Acr
ar.) ket a recdd of the pueedirgs ofrhe Tribunali
1., lecp. oi cause lo b€ kepr and mainbinen, a rqird of
ode6 mdjudgnenh ofrhe Tnbundl
(/.)havethecu$odnandk epr0m!!r.of f*sandother
moneys payable or pai'l ro the TnbDndl, and shall kep
p@per accounh of the moneysi
tl subjecr ro any rulei nadc undcr ths aci, hear and
dehineinterlootorylpphcatonsiand
a, hav.

the TnbDndl, and shall kep
p@per accounh of the moneysi
tl subjecr ro any rulei nadc undcr ths aci, hear and
dehineinterlootorylpphcatonsiand
a, hav.

such olher tuncions Dd exdcise such orh.r powe6
as may be confeftd by iulcs 6ade ulder sechon
(3) A dlrection or oKCr nade on an inrerloculory applicanon
under paccnph fel ofsubslion (2) shall noi be e made .s ro
piejudice rhc Tribunol fiom Fndenng a ju$ denion on a marler
14) A p€ren agsrieved wilh a d.cnion ot $e Re8istar nay
appeal ro th. Chriile6on dd in the absence ofrhe Ch.iAeMn,
Ihc vice-Ch!ryeEon and in rhe rbsene ofb.lh rh. ChaiQ€^on
.nd vice CbairpeNon, a nmber who s a legll pndnionei
(5) A pson shall not b€ appoi'rid s Regfthtunl* rhc p€6m
is a legll pBctirioner of file yean oi nore slanding. (6) The Minislry sholl povjde such other sbff a! nay bc
necessry lor thc peifomance of the tuncrions of rhe Tribun.l.

r of file yean oi nore slanding. (6) The Minislry sholl povjde such other sbff a! nay bc
necessry lor thc peifomance of the tuncrions of rhe Tribun.l.

Th? Td lppeols Tlibuhol lNo. I of l0l5
t. (1) A p.rso! mly appe.l to rhe Tribural for a
derniMlion on ony mrter which filh wnhin tie juisdidion of
(2) An ltFdl. ippli€tion trother d{mmt Equired b be nbd
under rhis acr shdll be liled in the office ofrhe R*ishr
8. (1) The Tribunol shall sit at such placcs ond tnes as rhe
Chailp€Non oi, in the ab*n.e oflhc Ch.iQeBon,lhe Vice_
ChairpcNoi may ddemine. (2) The Chairpesn shau pftside ovet rhe sntings ofthe
Tilbunal, rnd in thE abscnce ofrh€ Chairpe*on, rhe vice
(3) The T.ibunal shall, when herring a no!.r, be duly
con$iturcd if it @rsisb 6f dfte nembc6, which nunbd shau
include enher rhe Ch.irpe6on or ihe Vice-ChaiQ.rsr
(4) The Tribuml mry sit 6 a circuit TnbuML
(5) Thr nemteF of Ihe Tnbunal shall co'nitue a circutr
Tribunal, vhich nunber shall include rh. ChoiQeson, vft_
ChaiQ€Fon or a nenbet *ho is a legll pftcririond
(6) Aharing befoa rhe Triblml sholl.lor dlpuposes, and in
pdicular for rhc purposs of Chaprer XI of !h. Pdal Code, be
d*ned to be rjudicial procelding. (1 Inedercminrrionofa.yditrerb.iorefierribDMlsh l
bc according to the opinion ofthe najori.y ofrhe membe6
considering the rote( excep.

ial procelding. (1 Inedercminrrionofa.yditrerb.iorefierribDMlsh l
bc according to the opinion ofthe najori.y ofrhe membe6
considering the rote( excep.

$rr
fzl in lhc c!.d ols equality of vo@s, rhe pe6on prerd$g
at rhe sifri.g shau hovc a ca(ing vd. in addnior ro a
d.libemtivevoeidd
fbl sneE in $y nans brfoft rhe Tribual rhe dispurc to be
rslv.d is on a point of la*, !h. deision oftbe pd$n
p*siding aihe sining sheu pFv.il. (3) A p6on cppsi'g a a pddy b.aor lhe Tribdd nay o!p@r
i. Derm or droqh a Lgal pditiond ar rhe pNn! oM exp€nse
(9) A memb.r *ho ft pffit d 3 neeiin8 or hdint or rhe
Tnbnnal ar which ey na{d in which $e mobeas rel.ove or
Esociate is di@tly or indiEctly inrd*rcd in a ptivdc crpac'ty is
rhc subjdr ofconsidration shall, as eon .s i! pFcticsbb der
rhe cohmoMenl ofrhe meetina oi heing, di$lose su.h intcre$
and shall !or, unl* the Tnbunal orheRie direcls,lake pd in &ny
considemrior d di$!$io. of af voL o' uy que$ion relatinS io

heing, di$lose su.h intcre$
and shall !or, unl* the Tnbunal orheRie direcls,lake pd in &ny
considemrior d di$!$io. of af voL o' uy que$ion relatinS io

No. I or 20151
( 0) A d;rioqu'euf'r'er{ Tsde.ndc rnF.q'io .hdttb(
recode'l rn th. r.ord of pnceedings ot which ! is mde. I lll lhe !, id1of&) p'Geeding! s,o dcc.lo)d,T
Tnbu i/shdllno' 6rafr(r.db) an) \i-r.\ inrememon.h'pol
rhc Tributul d by any defecr in the appoinhenr ofany menbd d
led 'o do !u. 'ool r n r. c
'l), l\e Inbunol:hrl.'u.erober-p r rcco'Jur'. 9. (1) The Tibnnal nay
/,j order \e panie o' c ftc' !f$er o rrd..ero'hc fnb. nd
su.h inlbnd ion a. rhc TribJ ll con.ide'. ne.c..s'l
foipulpses of the prsee,l$esi oi
,i . bte€nJ ol}o !o-ne{hi.hr,) leso ro hcr,{ .p€"dl
di nr\pen..qe *uhmhr ur d-r mtre- b. o'c rh. (2) Thc Triba.l hry smon wihss, call loihe ptuiuctioi
and inspecrion of &ny bmk, docunenr, Eord or orher rhing, and
(r) A summons for lhe .ftndance of a wiln.s oi for rhe
production6f anyb@*,dmume,€coidorothe.thingshallbe
signed by the Reekrcr an,l scrved in rhe sane manner es a
r,rpx,,/orrhearendanceof a{ihc$.rdci}ilbial inrheHich
(41 A p€mnSivineevidenccoisunmonedio giveevideicc
or ro podnce any book, documenr, record or orher rhing beibrc .he
Tibunr.h3 br $' rl.d o lhe lane
rhe penon werc su'nnoned b alend orweresirinE evidencc ha
civil prmeedingbefoE thc High Coun.

r orher rhing beibrc .he
Tibunr.h3 br $' rl.d o lhe lane
rhe penon werc su'nnoned b alend orweresirinE evidencc ha
civil prmeedingbefoE thc High Coun.

(5) A pe6or s@mone'l und& rhis *ction, oths $an s publlc
officer or a pdstr wuh an ineres! in the proceedings for which
the pe6on is sunmon d, tuy on rhe oder olthe T.ibunal be pald
Irom noreys appropna.ed by Pdliame such al lo*snces as hay
l0. Ibe Tribunal shall Ender a deision on any matler rirhn
sxry &ys aner &e conclusim of rhe hea.ins olrhe nater
rl. (l) TneTribuml6.ymakeiuchorderrctaringioco$s6
ir conside^ ju$ having re$id ro rhe cncumyan.es of ihe case

&e conclusim of rhe hea.ins olrhe nater
rl. (l) TneTribuml6.ymakeiuchorderrctaringioco$s6
ir conside^ ju$ having re$id ro rhe cncumyan.es of ihe case

Ih" Iu appeak tntrn,l lNo. I of l0ls
(2) snb.jec. ro subsecridn (l), ihe co$t an,l .harsos in
connecion wirh any preccdioss before rhe Tribunlt shalt be rhe
.dns Fasonabry 'trcuiied by a pc^on in connectioi snh rhc
pnceed'nss or such pld olrho$ cois rs ruy be derennDed by
(3) The Resistur shalrrax bilk ofcd$s in accordance rirh
lhcscllcotfcosforlherimebeDgin usc inlhcHilhcoun inci!il
(1) A pcuon a8grieved wnh a decision ofthc Rcginftr under
su6section (3) shall, rithin fonneen dars ofrhe rc.ripr offte
dtrnion. apply to lhe p*$n presidinsovef rhe Tnbunal !o revieq
12. The RegNtrar shallc.usE every dechion oftheTribun.l
'obe orr.ni. red ro+e prd !.(un""Ted \ h'n e!rndry,ol
13. Theftbunalmax sh.rc i.dcrmines rhrrrnrpped n
ftivololsoivexdriour,dhmh5rhesppealandodrrheappelbnrro
pay rhe Rcspondenr the cosb in connection w1!h rh. pm.eedings
14. Anacrionordtherpnceedingshallno.licorboi.iirured
agrinsa menber or a nemberolshllolrhe Tnbun.l for.ny acl
or th'ng done or o'nnlcd ro bo done in sood fairh ii ihe c$rdnc or
prlamance, orpuQoftd cxcrcisc or perfomance. oflnyofrhc
p.!en orturd'onrcoiitrcd undf rhisAcl.

ne or o'nnlcd ro bo done in sood fairh ii ihe c$rdnc or
prlamance, orpuQoftd cxcrcisc or perfomance. oflnyofrhc
p.!en orturd'onrcoiitrcd undf rhisAcl.

t5, (l) A pany b 3n app.alro rhc Tribmal may rpc€alto rlrc
Suprenc Cod non ihe decrioi of.hc Tribual on r ttusnon oi
la! orquc$ionof niredla*andfadburno!ondqusrionollad
(2) The Suptcnc Coun shallherandderemnc.ny apFal
and mry reie. fic macr br.k ro rhe Tribuial ror rc-hcaing. connma( ionj reducti.n. incrcmcnl 0r ,nnu Inenr ol the sse$D h! ordenion made by the Tribunal and nay make such inher or
to cots or olhesise. 8 dr
suprene Coun consider nece$ary
16. ThccxDcnsesrndcorsofrheTribuiaishallbepaidour
of lunds apprcpnard by Pa iament for rhe pedoman.o ofthe
Tribmrl\ turdons uidcr!hnAcr

sider nece$ary
16. ThccxDcnsesrndcorsofrheTribuiaishallbepaidour
of lunds apprcpnard by Pa iament for rhe pedoman.o ofthe
Tribmrl\ turdons uidcr!hnAcr

l0 N0, I of l0l5l
IART III
CL\rbLProl ro\s
17. (L) A |c^oi sho ^ sumnoi.d ro giv. cridcncc ot ro
|roduceaili book. docu'netrrorrhLn3rnd
/a) ritliotrr rer\oiable ercuse. lril
/r/ relurr ro be slom oraffnned asalihesl
/.r hrvDc been swoni as a $ rnes
qoeiion hvfullypurlorharperon: or
/d/ sirhout rersonablc excus. faiLs to producc rhe bool,
docunicnr or rhing: .omnns an of.ncc and N liiblc,
upoi cotrv,crior,roatn'cior.rccc'l,igscvci huidrcd
and,itty peMlry uDis orro i'ntln
Mr erceedin-q six moDrlx. or to boni
(2) A rt.r.n wh. kno*ingly giles fake tesimony resardi',s
any Drfter *hi.h n marerial to a que$ion in any Eoceedinls belore
rhe liibunnlcommilr rn ofe.ce and is liable. upDn.onviclion. ro
i'nprnoinic0! ror a poiod not cxcccdiit s.\cf )icar\
13. The ChlelJunicc Diay. hys
A/ prescibing rhe pow{s rnd fuDdions ofthe Registarof
/r/ f$cribi',grhe l:ms robe used in coinecrion uith any
,naner betbrc rhe TribuDrll
tr, prcs.rb,ng rhc ptu.!durc lor suhnoninS ard co'npcLling
the |ppearrn( of !irnc$cs.id rl'c psducrion of .n! documenr or orh.r o dcnc. bcforc rhc Tribmali
d/ prtssi6inglheptuceJue to be follorcd and rhe nlesof
eviden.e ro be observed in pro.eedin!s before rhe
/.t .'npo$enne rh.

dcnc. bcforc rhc Tribmali
d/ prtssi6inglheptuceJue to be follorcd and rhe nlesof
eviden.e ro be observed in pro.eedin!s before rhe
/.t .'npo$enne rh.

TfihtrMl t as
rcqutc all such act and d'i"Cs a
fo' lric pcrt nnaic. or rl'. Tribuir
/, prescnbing the prNcdurc for rhc r.vi.w olrhl$.0on ol
lgl ,cgula.Dg the nrocedure relarnrg to rppcals ftun rhc
lrl rcgulari',9 or 0rcscribins any othermatslhich is ro bc
rceularedorrc{rbed by nles undcr rhN Acr

gula.Dg the nrocedure relarnrg to rppcals ftun rhc
lrl rcgulari',9 or 0rcscribins any othermatslhich is ro bc
rceularedorrc{rbed by nles undcr rhN Acr

fhe lo\ appeal, fnbunal INo, I of 2015 ll
19. (l) The Minisrer ma), by statut ry insttumcnr, make
rcgulalions for the bere! cary$g out orthe portions ofihn Ad.
12) NoMirldmding tne senemriry of$bssiion 0 ). re8urarions
mrde under thai subsection my pbvide lor rhe o4anisation a.d
.dminnhdonof the Tnbun.l.
20. (l) TheRcvenueADpealsTnbunalAd, 1993,isrcpelled.
(2) NoFrhs6.d'rs slb{ecrior ( l)
ldl rn appeal or pGeeding pending before the fome. tibuml
pnor ro rhe commmenr oflhnAd shall b€ continued
by or ic.snnen.ed bcfoic the Tiibunal i and
/4./ any ighr or benefir accruine or liabiliiy in@ed before
rhe loner tibunal shall conrinue in acco rce *irh
rnd subjecl to this Acr.
11. (l) On or aner the comnencenenr ofthis Act, rfermes
1n .ny wrirlen la$ or olher docume ro rhe Revcnue Appeah
lribunal shall be conerued as ftferences to the T.x appeah
(2) On d aner .hc connencm.n! of rhis Ad, referenG n
any lritren 1a* or other docunenr b rhe chanpedon of the
Revenue Appeals Tribunal shall 6e con{ned as references io the
Chalrpc6on olrhe Tax Appeah Tribunal.