TAX APPEALS TRIBUNAL ACT
Arrangement of Sections
1. Short title
TAX APPEALS TRIBUNAL
3. Continuation and renaming of Revenue Appeals Tribunal
4. Composition of Tribunal
5. Functions of Tribunal
6. Registrar of Tribunal
7. Appeal to Tribunal
8. Proceedings of Tribunal
9. Powers of Tribunal with respect to proceedings
10. Decision of Tribunal
12. Communication of decisions of Tribunal
13. Frivolous or vexatious proceedings
14. Immunity of members and staff of Tribunal
15. Appeal to Supreme Court
16. Expenses of Tribunal
20. Repeal of Act No. 11 of 1998
21. Transitional provisions
to continue the existence of the Revenue Appeals Tribunal and rename it as the Tax Appeals Tribunal; provide for the composition and functions of the Tax Appeals Tribunal; repeal the Revenue Appeals Tribunal Act, 1998; and provide for matters connected with, or incidental to the foregoing.
[7th April, 2015]
Act 1 of 2015.
This Act may be cited as the Tax Appeals Tribunal Act.
In this Act, unless the context otherwise requires—
(a) a person who is a nominee or an employee of a member;
(b) a former spouse or conjugal partner of a member;
(c) a firm of which a member, or the member’s nominee, is a partner or a person in charge or in control of its business or affairs;
(d) a company in which a member or the member’s nominee, is a director or is in charge or in control of its business or affairs, or in which a member, alone or together with the member’s nominee, holds a controlling interest or shares amounting to more than 30 percent of the total share capital;
(e) the trustee of a trust, where —
(i) the trust has been created by a member; or
(ii) the total value of the assets contributed by a member before or after the creation of the trust, amounts, at any time, to not less than 20 percent of the total value of the assets of the trust; or
(f) a member's employer.
“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“former Tribunal” means the Revenue Appeals Tribunal established under the repealed Act;
“member” means a member of the Tribunal;
“Registrar” means the person appointed Registrar of the Tribunal under section 6;
“relative” means —
(a) a member’s son, daughter, brother, sister, nephew, niece, uncle, aunt, grandparent or cousin; and
(b) a member’s spouse or the spouse of any of the persons mentioned in paragraph (a);
“repealed Act” means the Revenue Appeals Tribunal Act, 1998;
“Tribunal” means the Tax Appeals Tribunal provided for under section 3; and
“Vice-Chairperson” means the person appointed Vice-Chairperson under section 4.
TAX APPEALS TRIBUNAL
The Revenue Appeals Tribunal established under the repealed Act continues to exist as if established under this Act and is for purposes of this Act renamed the Tax Appeals Tribunal.
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