The Zambia Revenue Authority (Amendment) Act, 2026

1. (1) This Act may be cited as the Zambia Revenue
Authority (Amendment) Act, 2026, 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 the expiry of the term
of office, or removal by the Minister, of the members of the
Governing Board holding office prior to the enactment of this Act,
after which the Minister shall appoint the members of the
Governing Board in accordance with this Act. 2. Section 2 of the principal Act is amended by the insertion
of the following new definitions in the appropriate places in
alphabetical order:
“Emoluments Commission” means the Emoluments
Commission established under the Constitution; and
“legally disqualified” means the absence of legal capacity as
provided under section 4 of the Mental Health Act;. Zambia Revenue Authority (Amendment) [No. 62 of 2026 737
Enactment
Cap. 321
Amendment
of section 2
Cap 1
Short title
and
commence-
ment
An Act to amend the Zambia Revenue Authority Act. ENACTED by the Parliament of Zambia. Cap 305
GOVERNMENT OF ZAMBIA
ACT
No.

t title
and
commence-
ment
An Act to amend the Zambia Revenue Authority Act. ENACTED by the Parliament of Zambia. Cap 305
GOVERNMENT OF ZAMBIA
ACT
No.

62 of 2026
Date of Assent: 4th June, 2026
[ 12th June, 2026
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 8.00 each.

h June, 2026
[ 12th June, 2026
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 8.00 each.

3. The principal Act is amended by the insertion of the
following new section immediately after section 6:
6A. The Emoluments Commission shall, on the
recomendation of the Governing Board, determine the
emoluments of the employees of the Authority. 4. Section 10 of the principal Act is amended—
(a) in subsection (1), by the deletion of paragraph (f) and the
substitution therefor of the following:
(f) two persons, from the private sector, with
knowledge and experience in matters relating
to this Act.; and
(b) by the insertion of the following new subsection
immediately after subsection (3):
(4) A person shall not be appointed as a member
of the Governing Board if that person—
(a) is an undischarged bankrupt;
(b) is convicted of an offence involving
fraud or dishonesty under any written
law;
(c) is legally disqualified from performing
the functions of a member; or
(d) has been convicted of an offence under
this Act or any other written law and
sentenced to imprisonment for a term
exceeding six months without an
option of a fine. 5. The principal Act is amended by the repeal of section 14
and the substitution therefor of the following:
14.

ix months without an
option of a fine. 5. The principal Act is amended by the repeal of section 14
and the substitution therefor of the following:
14.

A member of the Governing Board shall be paid
allowances as the Emoluments Commission may, on the
recommendation of the Minister, determine. 6. Section 15(4) of the principal Act is amended by the deletion
of the word “Seven” and the substitution therefor of the word
“Five”. 7. Section 16 of the principal Act is amended by the insertion
of the following new subsection immediately after subsection (4):
738 No. 62 of 2026] Zambia Revenue Authority (Amendment)
Emoluments
of
employees
Amendment
of section 10
Repeal and
replacement
of section 14
Allowances
Amendment
of section 15
Amendment
of section 16
Insertion of
section 6A

(5) A member of a committee of the
Governing Board shall be paid allowances as the
Emoluments Commission may, on the
recommendation of the Minister, determine.
Zambia Revenue Authority (Amendment) [No. 62 of 2026 739

740