The Zambia Revenue Authority (Amendment) Act , 2025

[No. 20 of 2025 307
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Zambia Revenue Authority (Amendment)
An Act to amend the Zambia Revenue Authority Act. [30th December, 2025
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Zambia Revenue Authority
(Amendment) Act, 2025, 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, 2026. 2. Section 2 of the principal Act is amended by the insertion
of the following new definitions in the appropriate places in
alphabetical order:
“Divisions” means the Divisions of the Authority established
by the Commissioner-General in accordance with section
19 (2) of the Act; and
“legal entity” means a company or organisation that has the
capacity to operate, own assets, enter into contracts, sue
and be sued in the company’s or organisation’s own name;. 3.

y or organisation that has the
capacity to operate, own assets, enter into contracts, sue
and be sued in the company’s or organisation’s own name;. 3.

Section 11(1) of the principal Act is amended by the—
(a) insertion of the following new paragraph immediately after
paragraph (b):
(c) in consultation with the Minister, establish legal
entities to serve as platforms for advancing
innovations, managing large scale projects or
pursuing public private partnerships for the
furtherance of the functions of the Governing
Board; and
Enactment
Short title
and commen-
cement
Cap. 321
Amendment
of section 2
GOVERNMENT OF ZAMBIA
ACT
No. 20 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 K4.00 each
Amendment
of section 11

r, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101, Lusaka, Price K4.00 each
Amendment
of section 11

Zambia Revenue Authority (Amendment)308 No. 20 of 2025]
(b) renumbering of paragraph (c) as paragraph (d).
4. Section 15 of the principal Act is amended by the deletion
of subsection (2) and the substitution therefor of the following:
(2) The Governing Board shall meet for the transaction
of business at least once every three months at a place and
time that the Chairperson may determine.
5. Section 21 of the principal Act is amended by the deletion
of subsection (4), and the substitution therefor of the following:
(4) Despite the provisions of the Customs and Excise
Act and the Income Tax Act, nothing in this section shall
prevent the exchange of information between—
(a) the Divisions or Departments in the Authority;
(b) the Divisions or Departments in the Authority and
the Governing Board;
(c) the Divisions or Departments in the Authority and a
legal entity; or
(d) the Authority and a legal entity.
6. Section 25 of the principal Act is amended in subsection
(1), by the deletion of the word “six” and the substitution therefor
of the word “four”.
Amendment
of section 15
Amendment
of section 21
Amendment
of section 25
Cap. 322
Cap.323