The Value Added Tax (Amendment) Act,2025

An Act to amend the Value Added Tax Act. [30th December, 2025
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Value Added Tax
(Amendment) Act, 2025, 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, 2026. 2. Section 19 of the principal Act is amended by the—
(a) deletion of subsection (1A) and the substitution therefor
of the following:
(1A) The Minister may, on the recommendation
of the Commissioner-General, by statutory instrument,
remit the whole, or part of any, tax, fine or interest due
and which is not recoverable under this Act where
the liabilities meet the following conditions:
(a) the taxable supplier is deceased and the
estate is insufficient to meet the tax debt;
(b) the tax account of the taxable supplier is
inactive for a period of ten years;
(c) the taxable supplier is insolvent;
Value Added Tax (Amendment) [No. 19 of 2025 305
Enactment
Short title
and commen-
cement
Cap. 331
Amendment
of section 19
GOVERNMENT OF ZAMBIA
ACT
No.

Value Added Tax (Amendment) [No. 19 of 2025 305
Enactment
Short title
and commen-
cement
Cap. 331
Amendment
of section 19
GOVERNMENT OF ZAMBIA
ACT
No.

19 of 2025
Date of Assent: 23rd December, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 4.00 each.

(d) in the case of a privatised company, the debt
was incurred before privatisation, unless
the contract of sale stipulates that the
company’s liabilities are to be carried over
by the new owners; or
(e) where—
(i) a tax debt is outstanding for a period
of ten years;
(ii) the cost of collection of that tax debt
is higher than the amount to be
collected; and
(iii) the tax debt is less than two hundred
kwacha.; and
(b) insertion of the following new subsection immediately
after subsection (1A):
(1B) The Commissioner-General may, for
purposes of subsection (1A), request for documentary
evidence as the Commissioner-General may
determine.
Value Added Tax (Amendment)306 No. 19 of 2025]