REVENUE APPEALS TRIBUNAL ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Revenue Appeals Tribunal Regulations, 1998

Revenue Appeals Tribunal (Fees) Regulations, 1999

REVENUE APPEALS TRIBUNAL REGULATIONS, 1998

[Section 4]

Arrangements of Regulations

   Regulation

PART I
PRELIMINARY

   1.   Title

   2.   Interpretation

PART II
ADMINISTRATION

   3.   Functions of Registrar

PART III
PROCEEDINGS OF TRIBUNAL

   4.   Proceedings of Tribunal

   5.   Disclosure of Interest

PART IV
APPEALS PROCEDURE

   6.   Appeal to be in writing

   7.   Acknowledgement of appeal

   8.   Commissioner-General’s statement of case

   9.   Amendments

   10.   Documents

   11.   Withdrawal of an appeal

   12.   Appeal out of time

   13.   Hearing

   14.   Witness

PART V
COSTS

   15.   Costs

PART VI
DECISIONS

   16.   Procurement of decisions

SI 143 of 1998.

PART I
PRELIMINARY

1. Title

These Regulations may be cited as the following as the Revenue Appeals Tribunal Regulations, 1998.

2. Interpretation

In these Regulations, unless the context otherwise requires–

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

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

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

PART II
ADMINISTRATION

3. Functions of Registrar

   (1) The Registrar shall be the Chief Administrative Officer of the Tribunal and shall be responsible, under the direction of the Chairperson, for the effective and efficient provision of such administrative support as may be necessary to enable the Tribunal carry out its functions.

   (2) Without prejudice to the generality, of sub-regulation (1), the Registrar shall be responsible for–