The Value Added Tax (Amendment) 2013

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Value Added Tax (Amendment)	[No. 15 of 2013 291

GOVERNMENT OF ZAMBIA

ACT

No. 15 of 2013

Date of Assent: 20th December, 2013

An Act to amend the Value Added Tax Act.

[20th December, 2013

ENACTED by the Parliament of Zambia.

1.	(1)	This Act may be cited as the Value Added Tax 
(Amendment) Act, 2013, and shall be read as one with the Value 
Added Tax Act, in this Act referred to as the principal Act. 

Enactment

Short title 
  and 
  commencement  
 
Cap. 331

(2)  This Act shall come into operation on 1st January, 2014.

2.  Section two of the principal Act is amended by the deletion 
of the definition of "commercial property" and the substitution 
therefor of the following:

	"commercial property" means a building that is used  
	for commercial purposes, and includes an office 
	building, an industrial building, a health facility,  
	hotel, shopping mall, retail store, shopping centre,  
	warehouse, garage, recreation centre, dwelling 
	house used for commercial purposes and 
	multifacility building;

Amendment 
of section 2

3. Section nineteen of the principal Act is amended by the 
deletion of subsection (2) and the substitution therefor of the 
following:

of section 2

3. Section nineteen of the principal Act is amended by the 
deletion of subsection (2) and the substitution therefor of the 
following:

(2) Where in respect of a particular accounting period beginning 
	on or after 1st April, 1998, a registered supplier's allowable credits 
	exceed what would have been the supplier's tax liabilities for the 
	accounting period, the Commissioner-General shall, within thirty 
	days after the return is submitted, remit to the supplier the amount 
	standing to the credit of the supplier by reason of the excess.

	(2A) Where any tax is due and payable by a registered supplier 
	to the Commissioner-General under the Income Tax Act, the 
	Customs and Excise Act and the Property Transfer Tax Act or any 
	other written law administered by the Commissioner-General, any 

Amendment 
of section 19

Cap. 323 
Cap. 322 
Cap. 340

__________

Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K1.00 each.

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292	No. 15 of 2013]	Value Added Tax (Amendment)

may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K1.00 each.

[Page 2]
292	No. 15 of 2013]	Value Added Tax (Amendment)

excess due to the registered supplier shall first be applied to satisfy
the tax due and payable to the extent of such tax and the
Commissioner-General shall give written notice to the taxable
supplier of the amount so applied to meet the tax liability under the
relevant tax Act and the nature of the tax.

Amendment	4.	Section twenty-one of the principal Act is amended by the
of section 21	deletion of subsections (8) and (9) and the substitution therefor of
the following:

(8) Any tax and interest assessed under this section shall be
recoverable after or within the review period immediately after the
Commissioner-General determines the matter whichever occurs
earlier.

(9) In this section, “review period” means a period of thirty days
from the date of notice of assessment.

rmines the matter whichever occurs
earlier.

(9) In this section, “review period” means a period of thirty days
from the date of notice of assessment.

Insertion of	5.	The principal Act is amended by the insertion, immediately
new section	after section twenty-four, of the following new provision:
24A
Charge on	24A.	(1) Notwithstanding anything to the contrary contained in
land	any other written law, where a person or partnership from whom
tax is due owns land in the Republic, the Commissioner-General
may give notice to the person or partnership, in writing, stating that
the amount of tax due shall be a charge on the land and is
immediately created.

(2) The charge referred to in subsection (1)—

(a) is effective from the date of service of the notice;

(b) remains valid until—

(i) there is a change in the ownership of the land; or
(ii) the notice is withdrawn; and

(c) shall be registered in accordance with the Lands and Deeds
Registry Act.

Cap. 185	(3) For the purposes of this section, “land” includes any vacant
piece of land and any building or improvements on any piece of
land.

Amendment	6. The Third Schedule to the principal Act is amended by the
of Third	insertion, immediately after paragraph 9, of the following new
Schedule	paragraph:

(10) Sugar.