TAX APPEALS TRIBUNAL ACT: INDEX TO SUBSIDIARY LEGISLATION
[Section 18]
Arrangement of Rules
Rule
PART I
PRELIMINARY
1. Title
2. Interpretation
PART II
ADMINISTRATION
3. Registry
4. Functions of Registrar
PART III
APPEALS
5. Commencement of appeal
6. Entry of appeal
7. Extension of time for filing appeal
8. Further or better particulars
9. Opposition to appeal
10. Scheduling conference
11. Status conference
12. Notice of hearing
PART IV
PROCEEDINGS
13. Sitting of Tribunal
14. Record of proceedings
15. Adjournment
16. Representation
17. Non-attendance
18. Inspection of property
19. Summons to witness
20. Notice to produce
21. Tribunal hearing
22. Evidence
23. Additional information
24. Amendment of document
25. Interlocutory application
26. Signing of document
27. Withdrawal of proceedings
28. Consent order
29. Decision
30. Clerical error, accidental slip or omission
31. Enforcement of decision
PART V
GENERAL PROVISIONS
32. Service
33. Joinder and misjoinder
34. Consolidation
35. Taxation of costs
36. Search
37. Notice of change in particulars
38. Fees
39. Extension, abridgement and late application
40. Number of copies for filing
41. Savings and transitional provisions
42. Revocation of S.I. No. 143 of 1998 and S.I. No. 75 of 1999
SI 37 of 2022.
PART I
PRELIMINARY
These Rules may be cited as the Tax Appeals Tribunal Rules.
In these Rules unless the context otherwise requires—
"appellant" means a person who has appealed against a decision of the Commissioner-General made under the Customs and Excise Act, the Income Tax Act, the Property Transfer Act, the Value Added Tax Act or under any other written law;
"Chairperson" has the meaning assigned to the word in the Act;
"legal practitioner" has the meaning assigned to the word "practitioner" in the Legal Practitioners Act;
"Principal Registry" means the Principal Registry of the Tribunal at Lusaka established under rule 3;
"regional registry" means a registry designated as a regional registry under rule 3;
"Registrar" has the meaning assigned to the word in the Act;
"respondent" means the Zambia Revenue Authority established under the Zambia Revenue Authority Act; and
"Vice-Chairperson" has the meaning assigned to the words in the Act.
PART II
ADMINISTRATION
(1) There is established the Principal Registry of the Tribunal at Lusaka.
(2) The Chairperson may designate a regional registry at any other place, as the Chairperson may determine, by notice in the Gazette.
(3) Subject to sub-rule (4), a document required to be filed under these Rules shall be filed at the Principal Registry or a regional registry.
(4) A document, other than an appeal, shall be lodged at a registry where the appeal was filed.
(5) Despite sub-rule (4), a party may lodge a document relating to an appeal before the Tribunal at any registry and the lodging of that document shall not be considered to be a transfer of an appeal from one registry to the other registry.
(1) The Registrar may, for the purposes of these Rules—
(a) receive, register and assign a reference number to each appeal;
(b) keep and maintain a Register of appeals;
(c) issue and serve notices of the Tribunal;
(d) keep documents, book or other property of the Tribunal;
(e) tax bills of costs;
(f) receive and attend to correspondence referred to in sub-rule (2); and
(g) perform other duties required by these Rules or the Act or as may be assigned by the Chairperson.
(2) Correspondence in respect of a matter before the Tribunal shall be addressed to the Registrar.
PART III
APPEALS
(1) A person aggrieved with a decision of the Commissioner-General shall, within 30 days of being notified of the decision and on payment of a fee set out in the Second Schedule, file a notice of appeal against that decision.
(2) A notice of appeal filed under sub-rule (1) shall be—
(a) in Form I set out in the First Schedule; and
(b) accompanied by an affidavit in Form II set out in the First Schedule, exhibiting—
(i) a copy of the decision appealed against; and
(ii) any other document relevant to the appeal.
(3) Proceedings before the Tribunal shall be titled as specified in Form III set out in the First Schedule.
(1) The Registrar shall, on receipt of an appeal filed under rule 5, enter the details of the appeal in the Register of Appeals.
(2) The appellant shall, on filing of the appeal and entry of the appeal in the Register of Appeals by the Registrar—
(a) serve the notice of appeal on the respondent; and
(b) file an affidavit of service.
7. Extension of time for filing appeal
A person who fails to file a notice of appeal within the period specified under rule 5 may apply to the Registrar to extend the period for filing the appeal.
8. Further or better particulars
(1) The Registrar may, on an application by the respondent, order the appellant to file further or better particulars in Form IV set out in the First Schedule.
(2) The appellant shall, where the Registrar grants an application under sub-rule (1), file 10 copies of the further or better particulars.
(3) The appellant shall, within seven days of filing further or better particulars under this rule, serve a copy of the further or better particulars on the respondent.
(1) The respondent shall, within 14 days of being served with an appeal under rule 6(2) and on payment of a fee set out in the Second Schedule, file a minimum of 10 copies of an affidavit in opposition to the appeal, accompanied by the decision appealed against and documents relevant to that decision.
(2) The respondent shall, within seven days of filing an affidavit in opposition to an appeal under sub-rule (1), serve a copy of the affidavit on the appellant.
(3) An appellant may, within seven days of being served with an affidavit in opposition under sub-rule (2), file a minimum of ten copies of an affidavit in reply.
(4) An appellant shall, within seven days of filing an affidavit in reply under sub-rule (3), serve a copy of the affidavit on the respondent.
(1) The Registrar shall, within 14 days of expiry of the period stipulated for the filing of an affidavit in opposition under rule 9, summon the parties to a scheduling conference.
(2) At the scheduling conference, the Registrar shall—
(a) direct the parties to indicate—
(i) the number of witnesses each party intends to call; and
(ii) an estimate of the amount of time the hearing will take;
(b) issue directions relating to—
(i) the filing of witness statements and lists of authorities; and
(ii) any other procedural step to be taken by each party prior to the hearing; and
(c) subject to the direction of the Chairperson, set a date for hearing the appeal.
(3) The Registrar may dismiss an appeal if the appellant does not attend a scheduling conference on two consecutive occasions without justifiable cause.
(1) The Registrar may, not less than 14 days before the date set for hearing an appeal, summon the parties to a status conference for purposes of establishing the parties’ compliance with the directions issued at the scheduling conference under rule 10.
(2) The Registrar may, where a party has not complied with the directions issued at the scheduling conference at the status conference, make an order which the Registrar considers appropriate, including an order as to costs against that party.
(3) The Registrar shall not vary the date set for hearing an appeal without the Chairperson’s consent.
The Registrar shall, not less than 14 days before the hearing by the Tribunal, serve on the appellant and the respondent a notice of the hearing in Form V set out in the First Schedule.
PART IV
PROCEEDINGS
(1) Subject to section 8(1) of the Act, proceedings before the Tribunal shall be held in public unless, on application by a party, the Tribunal directs that the proceedings or part of the proceedings be held in private on conditions that the Tribunal may determine.
(2) Subject to the Act and these Rules, the Tribunal may regulate its own procedure.
(1) Subject to the Act, the Registrar shall keep a record of proceedings before the Tribunal, Chairperson and the Registrar.
(2) A record of proceedings kept by the Registrar under these Rules shall be both in electronic form and hard copy.
(3) A record of proceedings shall be—
(a) signed by the Registrar, the Chairperson or the Tribunal; and
(b) considered to be a true and correct record of the proceedings.
(4) A record of proceedings kept in accordance with this rule may be made available to a party.
(1) The Tribunal, the Chairperson or the Registrar may, on application by a party or at the instance of the Tribunal, the Chairperson or the Registrar, adjourn a hearing.
(2) Subject to sub-rule (3), an application for an adjournment shall not be granted except in compelling and exceptional circumstances.
(3) The Registrar shall, where the Tribunal, the Chairperson or the Registrar adjourns a hearing, notify the parties of the new date of hearing in Form V set out in the First Schedule.
(4) The Tribunal, Chairperson or Registrar may, apart from awarding costs to the other party, order the party that applied for the adjournment to pay to the Tribunal, before the next date of hearing, the hearing fee set out in the Second Schedule.
(5) Where a party ordered to pay a hearing fee under this rule does not pay the fee before the date set for hearing the matter, the Tribunal, Chairperson or Registrar may if—
(a) the party is the appellant or applicant, dismiss the matter; or
(b) the party is the respondent, not hear that party on the matter.
(1) A legal practitioner appointed to represent a party shall file a notice of appointment and serve that notice of appointment on the other party within five days of filing the notice.
(2) A legal practitioner appointed to represent a party may, at any stage of the proceedings, withdraw from representing that party.
(3) A legal practitioner who withdraws from representing a party in accordance with sub-rule (2), shall file a notice of withdrawal, stating the last known contact details of the party and serve that notice on the other party within five days of filing the notice.
(1) The Tribunal, Chairperson or Registrar may strike out a matter if the appellant or applicant does not attend a hearing of the matter.
(2) An appellant or applicant may, within 14 days of a matter being struck out under sub-rule (1), apply to have the matter restored.
(3) The Tribunal, Chairperson or Registrar may, after hearing an application under sub-rule (2), order—
(a) that the matter be restored; and
(b) the appellant or applicant to pay to the Tribunal the hearing fee set out in the Second Schedule before the date of hearing.
(4) The Tribunal, Chairperson or Registrar may dismiss a matter where the—
(a) appellant or applicant does not attend a hearing on two consecutive dates of the hearing;
(b) matter is restored under sub-rule (3) and the appellant or applicant does not attend the next hearing;
(c) appellant or applicant does not apply to have the matter restored that has been struck off under sub-rule (1); or
(d) appellant or applicant does not pay the hearing fee referred to in sub-rule (3)(b).
(5) The Tribunal, Chairperson or Registrar may hear or adjourn a matter on terms which the Tribunal, Chairperson or Registrar considers appropriate, if the appellant or applicant attends the hearing but the other party, after having been notified of the hearing, does not attend.
(1) The Tribunal or the Registrar may, on application by a party or at the instance of the Tribunal or the Registrar at reasonable times, enter on, and inspect, property which is the subject of the proceedings.
(2) The Tribunal or Registrar shall give not less than 24 hours’ notice to the parties of the intention to enter and inspect the property referred to in sub-rule (1).
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