REVENUE APPEALS TRIBUNAL ACT

Arrangement of Sections

   Section

PART I
PRELIMINARY

   1.   Short title

   2.   Interpretation

PART II
THE PUBLIC SERVICE

   3.   Establishment of Tribunal

   4.   Members of Tribunal

   5.   Registrar of Tribunal

   6.   Appeal to High Court

   7.   Transitional provisions

   8.   Repeal and savings

AN ACT

to establish the Revenue Appeals Tribunal to hear appeals under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act; to repeal the provisions relating to appeals under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act; and to provide for matters connected with or incidental to the foregoing.

[24th April, 1998.]

Act 11 of 1998.

1.   Short title

This Act may be cited as the Revenue Appeals Tribunal Act.

2.   Interpretation

In this Act, unless the context otherwise requires—

“Commissioner-General” means the person appointed Commissioner-General under the Zambia Revenue Authority Act;

“Chairperson” means the person appointed Chairperson of the Tribunal under section 4,

“former tribunals” means the Tariff Appeals Court, the Tax Appeal Court and the Value Added Tax Appeals Tribunal established under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act, respectively;

“member” means a member of the Tribunal;

“Registrar” means the person appointed Registrar of the Tribunal under section 5;

“Tribunal” means the Revenue Appeals Tribunal established under section 3;

“Vice-Chairperson” means the person appointed Vice-Chairperson under section 4.

3.   Establishment of Tribunal

There is hereby established the Revenue Appeals Tribunal whose functions shall be—

   (a)   to hear and determine appeals under the Customs and Excise Act in the following circumstances—

      (i)   where an importer of any goods is of the opinion that the goods are incorrectly classified by the Commissioner-General under any item of the Customs Tariff and the importer, pays the amount demanded as duty by the Commissioner-General or furnishes security to the satisfaction of the Commissioner-General for the payment of that amount, and the importer appeals to the Tribunal against such classification within three months after the payment of such amount or furnishing of such security;

      (ii)   where a person who intends to import goods or manufacture goods within Zambia and is of the opinion that the goods of the class or kind that the person intends to import or manufacture, as the case may be, are incorrectly classified by the Commissioner-General under any item of the Customs Tariff and that person appeals to the Tribunal against such classification; or

      (iii)   where the Commissioner-General has determined the value of any goods intended for importation into Zambia or manufactured within Zambia and any person aggrieved by such determination appeals to the Tribunal;

   (b)   to hear appeals under the Value Added Tax Act in respect of any of the following matters—

      (i)   the registration, or the cancellation, of registration of a supplier;

      (ii)   the refusal to register a supplier;

      (iii)   the tax assessed to be payable on any supply of goods or services or on the importation of any goods;

      (iv)   the amount of any input tax that may be credited to any taxable supplier;

      (v)   the application of any administrative rule providing for the apportionment or disallowance of input tax;

      (vi)   any notice under section 25 of the Value Added Tax Act;

      (vii)   the requirement of the Commissioner-General for the provision of security;

   (c)   to hear appeals against assessment of tax under the Income Tax Act; and

   (d)   to hear and determine any matter prescribed by the Minister, by regulation, to be a matter against which an appeal may be made under this Act.

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