The Zambia Revenue Authority (Amendment) Act, 2023

An Act to amend the Zambia Revenue Authority Act. [ 26th December, 2023
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Zambia Revenue Authority
(Amendment) Act, 2023, and shall be read as one with the Zambia
Revenue Authority Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on 1st January, 2024. 2. Section 2 of the principal Act is amended by the insertion
of the following new definitions in the appropriate places in
alphabetical order:
“investigating authority” has the meaning assigned to the
words in the Public Interest Disclosure (Protection of
Whistleblowers) Act, 2010; and
“relative” has the meaning assigned to the word in the Anti-
Corruption Commission Act, 2012. 3. The principal Act is amended by the insertion of the
following new section immediately after section 20:
20A. (1) The Commissioner-General may pay a
reward to a person who provides information to the
Authority leading to the recovery of a tax. Zambia Revenue Authority (Amendment) [No. 26 of 2023 451
Enactment
Cap. 321
Amendment
of section 2
Act No. 4 of
2010
Short title
and
commence-
ment
Act No.

a Revenue Authority (Amendment) [No. 26 of 2023 451
Enactment
Cap. 321
Amendment
of section 2
Act No. 4 of
2010
Short title
and
commence-
ment
Act No.

3 of
2012
Insertion of
section 20A
Disclosure
of
information
leading to
recovery of
tax
GOVERNMENT OF ZAMBIA
ACT
No. 26 of 2023
Date of Assent: 22nd December, 2023
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 4.00 each.

(2) The reward payable under subsection (1) shall be
prescribed.
(3) The provisions of subsection (1) shall not apply
to—
(a) an employee of the Authority or a relative of the
employee of the Authority;
(b) a member of the Governing Board or a relative
of the member of the Governing Board;
(C) an auditor of the Authority; or
(d) an investigating authority or an officer of an
investigating authority.
(4) The Public Interest Disclosure (Protection of
Whistleblowers) Act, 2010, shall apply to information
provided under this section.
452 No. 26 of 2023] Zambia Revenue Authority (Amendment)