MEMORANDUM
The objects of this Bill are to—
(a) provide for climate change adaptation and disaster risk
reduction;
(b) provide for climate change mitigation, low emission
development, green economy and related actions;
(c) regulate carbon markets;
(d) provide for environmental and social safeguards in climate
change actions;
(e) establish the Climate Change Fund;
(f) domesticate the United Nations Framework Convention
on Climate Change and the Paris Agreement; and

MEMORANDUM
The object of this Bill is to amend the Penal Code so as to—
(a) strengthen the law on the offence of expressing or showing
hatred, ridicule or contempt for a person or group of
persons;
(b) provide for the offence of stealing medicine, allied
substances, medical supplies, medical equipment, critical
information infrastructure and electronic communications
apparatus;
(c) redefine the word “vandalise”;
(d) revise the penalties relating to vandalism;
(e) make the possession, conveyance and receipt of

MEMORANDUM
The object of this Bill is to amend the Judiciary Administration
Act, 2016, so as to delete the power of the Judicial Service
Commission to make regulations relating to training courses in
the Judicial Service.

MEMORANDUM
The object of this Bill is to amend the Insurance Premium Levy
Act, 2015, so as to strengthen compliance by providing for the use
of an electronic invoicing system.

MEMORANDUM
The object of this bill is to amend the Property Transfer Tax
Act so as to—
(a) revise the definition of intellectual property;
(b) allow a money-lender and building society to use the actual
price received in determining the realised value for the
disposal of foreclosed property; and
(c) provide for matters connected with, or incidental to, the
foregoing.

MEMORANDUM
The object of this Bill is to amend the Zambia Revenue Authority
Act so as to provide immunity for members of staff of the Authority.

MEMORANDUM
The objects of this Bill are to—
(a) provide for the administration of the Act;
(b) provide for maintenance of records of mobile money
operations;
(c) provide for inspection of mobile money operations;
(d) repeal and replace the Mobile Money Transaction Levy
Act, 2023; and
(e) provide for matters connected with, or incidental to, the
foregoing.

MEMORANDUM
The object of this Bill is to amend the Customs and Excise Act so
as to—
(a) revise the rates of customs and excise duty payable on
certain goods;
(b) revise the list of goods subject to surtax at importation;
(c) introduce ten percent excise duty on betting; and
(d) provide for matters connected with, or incidental to, the
foregoing.

MEMORANDUM
The object of this Bill is to amend the Value Added Tax Act so
as to—
(a) provide conditions for exemption of a taxable supplier or
category of taxable suppliers from using the electronic
invoicing system;
(b) revise conditions for input tax claims or deductions; and
(c) provide for matters connected with, or incidental to, the
foregoing.
 

The object of this Bill is to amend the Income Tax Act so as to—
(a) permit the deduction of the skills development levy as a
tax deductible expense in advance of its payment to
align with the accrual principles that apply for other
deductions under the Act;
(b) extend advance tax on income at the rate of fifteen
percent to remittances and exports above two thousand
United States dollars or kwacha equivalent made
through a commercial bank by an account holder without
a valid tax clearance certificate;