- Is amended by Zambia Revenue Authority (Amendment) Act, 2014
- Is amended by Zambia Revenue Authority (Amendment) Act, 2021
- Is commenced by Zambia Revenue Authority (Commencement and Disengagement) Order, 1994
Zambia Revenue Authority Act, 1993
- Commenced on 1 April 1994 by Zambia Revenue Authority (Commencement and Disengagement) Order, 1994
- [This is the version of this document as it was at 31 December 1996 to 31 December 2014.]
Part I – Preliminary
1. Short titleThis Act may be cited as the Zambia Revenue Authority Act.
Part II – Disengagement of Departments of Taxes and of Customs and Excise and incidental matters
3. Disengagement of DepartmentsWhen the Minister is satisfied that all necessary agreements and arrangements have been made for the disengagement of the Departments from the Government, he shall issue a statutory instrument under section one.
4. Transfer of assets and liabilities of Departments to Authority
5. Registration of property transferred by DepartmentsWhere under this Act, any property, rights, liabilities or obligations of either of the Departments are deemed transferred in respect of which transfer any written law provides for registration, the Department concerned shall make an application in writing to the appropriate registration authority for the registration of such transfer and such authority shall make such entries in the appropriate register as shall give effect to such transfer and, where appropriate, issue to the transferee concerned a certificate of title in respect of the said property or make necessary amendments to the register, as the case may be, and if presented therefor, make endorsement on the deeds relating to the title, right or obligation concerned and no registration fee or other duties shall be payable in respect of it.
6. Employees of Departments
7. Legal proceedings
8. References to Commissioner or ControllerOn or after the appointed date, reference in any written law or any other legal document to the Commissioner of Taxes, the Commissioner of Sales Tax or the Controller of Customs and Excise shall be read and construed as references to the Commissioner-General appointed under section nineteen of this Act:Provided that the Commissioner-General may delegate to the Commissioner of Taxes, the Commissioner of Sales Tax and the Controller of Customs and Excise such of his duties as are respectively appropriate to each officer.
Part III – Zambia Revenue Authority
9. Establishment of AuthorityThere is hereby established the Zambia Revenue Authority which shall be a body corporate with perpetual succession and a common seal, capable of suing and of being sued in its corporate name, and with power, subject to the provisions of this Act, to do all such acts and things as a body corporate may by law do or perform.
10. Establishment and composition of Governing Board
11. Functions of Governing Board
12. Tenure of office and vacancy
13. Seal of Authority
14. Remuneration and allowancesA member shall be paid such remuneration or allowances as the Minister may determine.
15. Proceedings of Governing Board
16. Committees of Governing Board
17. Disclosure of interest
18. Immunity of membersNo action or other proceedings shall lie or be instituted against any member or member of a committee for or in respect of any act or thing done or omitted to be done in good faith in the exercise or purported exercise of his functions under this Act.
Part IV – Administration
20. Secretary and other staff
21. Prohibition of publication or disclosure of information to unauthorised persons
Part V – Financial and other provisions
22. Funds of Authority
23. Financial yearThe financial year of the Authority shall be the period of twelve months ending on 31st December in each year.
25. Annual reports
26. SavingsSubject to the provisions of this Act, any right of any person, including a right of appeal, subsisting against the Commissioner of Taxes, the Commissioner of Sales Tax or the Controller of Customs and Excise immediately before the commencement of this Act shall after commencement be treated as subsisting against the Commissioner-General in so far as that right relates to the duties of the Commissioner-General under this Act.
27. RegulationsThe Minister may make regulations for better carrying out of the provisions of this Act.
History of this document
24 March 2021 amendment not yet applied
01 January 2015 amendment not yet applied
31 December 1996 this version
01 April 1994
|Zambia Revenue Authority (Commencement and Disengagement) Order, 1994||Statutory Instrument 49 of 1994|