Value Added Tax (Amendment)

An Act to amend the Value Added Tax Act. [24th December, 2015
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Value Added Tax
(Amendment) Act, 2015, 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, 2016,
except for sections five and six, which shall come into operation
on such date as the Minister may appoint by statutory instrument. 2. Section two of the principal Act is amended by the insertion,
in the appropriate place, of the following:
“fiscal cash register” means an electronic device comprising,
among others, electronic cash registers, fiscal printers and
electronic cash register, fiscal printers and electronic
signature devices that are approved by the Commissioner-
General with fiscal memory and capacity to generate or
produce tax invoices and other reports as may be required
by the Commissioner-General;. 3.

ner-
General with fiscal memory and capacity to generate or
produce tax invoices and other reports as may be required
by the Commissioner-General;. 3.

Section five of the principal Act is amended by the insertion,
immediately after subsection (8), of the following new subsection:
(9) For the purposes of this section, a company that deals
only in exempt supplies is not eligible to be treated as part of a
recognised group. Value Added Tax (Amendment) [No. 17 of 2015 427
Enactment
Short title and
commencement
Cap. 331
Amendment
of section 2
Amendment
of section 5
GOVERNMENT OF ZAMBIA
ACT
No. 17 of 2015
Date of Assent:17th December, 2015
Copies of this Act may be obtained from the Government Printer,
P. O. Box 30136, 10101 Lusaka. Price K2.00 each

015
Date of Assent:17th December, 2015
Copies of this Act may be obtained from the Government Printer,
P. O. Box 30136, 10101 Lusaka. Price K2.00 each

4. The principal Act is amended by the insertion, immediately
after section thirty-seven, of the following new section:
37A. (1) An authorised officer or other person shall
not, without the consent in writing given by the
Commissioner-General, publish or disclose to an
unauthorised person, otherwise than in the course of duties
of that officer or person under this Act, information
regarding the affairs of a person under this Act. (2) A person who contravenes subsection (1) commits
an offence and is liable, upon conviction, to a fine not
exceeding two hundred thousand penalty units or to
imprisonment for a term not exceeding two years, or to
both. 5. The principal Act is amended by the insertion, immediately
after section forty-two, of the following new section:
42A. (1) Subject to subsection (2), a taxable supplier
shall use a fiscal cash register to record daily sales. (2) Despite subsection (1), the Commissioner-General
may approve the use of a document, device or equipment
other than a fiscal cash register for certain categories of
taxable suppliers.

issioner-General
may approve the use of a document, device or equipment
other than a fiscal cash register for certain categories of
taxable suppliers.

(3) A taxable supplier that contravenes this section
commits an offence and is liable, upon conviction, in the
case of —
(a) a first offence, to a penalty not exceeding thirty
thousand penalty units;
(b) a second offence, to a penalty not exceeding sixty
thousand penalty units; or
(c) a third or subsequent offence, to a penalty not
exceeding ninety thousand penalty units. 6. Section fifty-one of the principal Act is amended by the
deletion of paragraph (h) in subsection (2) and substitution therefor
of the following:
(h) the use of fiscal cash registers or other equipment in
recording daily sales. 7. The Third Schedule to the principal Act is amended by the
deletion of paragraph (4) and the renumbering of paragraphs (5),
(6), (7), (8), (9) and (10) as (4), (5), (6), (7), (8) and (9) respectively. 428 No. 17 of 2015] Value Added Tax (Amendment)
Insertion of
section 37A
Prohibition of
publication or
disclosure of
information to
unauthorised
persons
Insertion of
section 42A
Fiscal cash
register
Amendment
of section 51
Amendment
of Third
Schedule
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15
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