The Value Added Tax (Amendment) Act (2011)

Value Added Tax [No. 30 of 2011 519
(Amendment)
Enactment
Short title
and
commencement
Cap. 331
Amendment
of section 2
GOVERNMENT OF ZAMBIA
ACT
No. 30 of 2011
Date of Assent: 28th December, 2011
An Act to amend the Value Added Tax Act.
[29th December, 2011
ENACTED by the Parliament of Zambia
1. (1) This Act may be cited as the Value Added Tax
(Amendment) Act, 2011, and shall be read as one with the Value
Added Tax Act, in this Act referred to as the principal Act.
(2) This Act shall come into operation on 1st January, 2012.
2. Section two of the principal Act is amended by the deletion
of the definition of “ accounting year” and the substitution therefor
of the following:
“ accounting year” means a period of twelve months ending on
31st December or such other period as the Commissioner-
General may prescribe.”
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 1,000 each.