The Value Added Tax (Amendment) Act, 2022.

An Act to amend the Value Added Tax Act. [27th December, 2022
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Value Added Tax (Amend-
ment) Act, 2022, 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, 2023. 2. Section 2 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, or land designated or sold 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
multi facility building;. 3. Section 7A of the principal Act is amended by the deletion
of the marginal note and the substitution therefor of the following:
Record of sales. 4. Section 18 of the principal Act is amended by the deletion
of subsection (4) and the substitution therefor of the following:
[No.

Record of sales. 4. Section 18 of the principal Act is amended by the deletion
of subsection (4) and the substitution therefor of the following:
[No.

26 of 2022 553
Value Added Tax
(Amendment)
Enactment
Short title and
commence-
ment
Cap. 331
Amendment
of section 2
Amendment
of section 7A
Amendment
of section 18
GOVERNMENT OF ZAMBIA
ACT
No. 26 of 2022
Date of Assent: 23rd December, 2022
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 4.00 each.

(4) Input tax shall not be deducted or credited after a
period of ninety days from the date of the relevant tax invoice
or other evidence referred to in subsection (3) to the date of
submitting the return, except in circumstances as the
Commissioner-General may by rule, specify.
5. Section 44 (1) of the principal Act is amended by the
deletion of the words “thirty thousand penalty units” and the
substitution therefor of the words “three hundred thousand penalty
units”.
554 No. 26 of 2022] Value Added Tax
(Amendment)
Amendment
of section 44