ZAMBIA REVENUE AUTHORITY ACT : CHAPTER 321

to establish the Zambia Revenue Authority; to define the functions and powers of the Governing Board of the Authority; to transfer from the Government to the Authority the functions and powers of the Department of Taxes and the Department of Customs and Excise; to transfer from the Government to the Authority the assets and liabilities used by the said Departments; and to provide for matters connected with or incidental to the foregoing.

[30th April, 1993]

Act 28 of 1993,

Act 13 of 1994,

Act 32 of 1996,

Act 10 of 2014,

Act 15 of 2021,

Act 26 of 2023.

PART I
PRELIMINARY

1. Short title

This Act may be cited as the Zambia Revenue Authority Act.

2. Interpretation

(1) In this Act, unless the context otherwise requires

"appointed date" means 1st April 1994;

"Authority" means the Zambia Revenue Authority established by section 9;

"Chairman" means the Chairman elected under section 10;

"Commissioner-General" means the Commissioner-General appointed under section 19;

"Department" means the Department of Taxes or the Department of Customs and Excise;

"Governing Board" means the Governing Board of the Authority constituted under section 10;

"investigating authority" has the meaning assigned to the words in the Public Interest Disclosure (Protection of Whistleblowers) Act, 2010;

[Ins by s 2 of Act 26 of 2023 w.e.f. 1 January 2024.]

"member" means a member of the Governing Board appointed under section 10; and

"relative" has the meaning assigned to the word in the Anti-Corruption Commission Act, 2012;

[Ins by s 2 of Act 26 of 2023 w.e.f. 1 January 2024.]

"revenue" means taxes, duties, fees, levies, fines or other money charged or collected pursuant to the laws specified under sub-section (1) of section 11;

"Secretary"means the Secretary of the Authority appointed under section 20.

(2) Wherever in this Act reference is made to the property, rights, liabilities and obligations of the Departments, such reference shall be read and construed as a reference to the property, rights, liabilities and obligations of the Government, in so far as such property, rights, liabilities and obligations relate to the Departments.

PART II
DISENGAGEMENT OF DEPARTMENTS OF TAXES AND OF CUSTOMS AND EXCISE AND INCIDENTAL MATTERS

3. Disengagement of Departments

When 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 1.

4. Transfer of assets and liabilities of Departments to Authority

(1) On the appointed date there shall be transferred to, and vest in, or subsist against, the Authority by virtue of this Act and without further assurance

(a) the affairs of the Departments; and

(b) subject to this Act, all property, rights, liabilities and obligations which immediately before the appointed date were the property, rights, liabilities and obligations of the Departments.

(2) Except as provided in this Act, every deed, bond or agreement (other than an agreement for personal service) to which either of the Departments was a party immediately before the commencement of this Act, whether in writing or not, and whether or not of such nature that rights, liabilities and obligations thereunder could be assigned, shall, unless its subject-matter or terms make it impossible that it should have effect as modified in the manner provided by this sub-section, have effect as from the date of the assignment thereof; as if

(a) the Authority had been a party thereto;

(b) for any reference to either of the Departments there were substituted, as respects anything falling to be done on or after the commencement of this Act, a reference to the Board;

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