The Object of this Bill is to amend the Customs and Excise Act so as to -

(a) align the First Schedule to the 2017 harmonised coding system;

(b) revise the rates of carbon emission surtax and impose a five  percent surtax on selected goods;

(c) increase customs duty on semi - processed oil;

(d) provide for advance rulinkg on origin of goods;

(e) revise the rates of customs and excise duty payable on certain goods; and

(f) provide for matters connected with, or incidental to, the foregoing.

The object of this Bill is to approve expenditure in the excess of monies appropriated for the services of the Republic by the Appropriation Act, 2015, Supplementary Appropriation Act, 2016 and Supplementary Appropriation (2016) Act, 2016.

The object of this Bill is to amend the Value Added Tax Act so as to provide for -

(a) the appointment of taxpayers as agents to withhold value added tax on payments for the supply of goods and services;

(b) the abolition of the Value Added Tax Group Registration Scheme;

(c) the change of validity period of input tax claim to three months;

(d) the change of the due date for filing of returns and payment of tax; and

(e) matters connected with, or incidental, to the forgoing.

The object of this Bill is to amend the Income Tax Act so as to -

(a) increase the pay as your earn tax free threshold for individuals from thirty - six thousand kwacha to thirty - nine thousand, six hundred per annum;

(b) increase the pay as you earn top marginal tax rate from thirty - five percent to thirty - seven point five percent;

(c) make it mandatory for all financial institutions to facilitate the acquisition of a taxpayer identification number by an account holder;