THE APPROPRIATION BILL, 2023
MEMORANDUM
The object of this Bill is to authorise expenditure from the
Consolidated Fund of monies required for the services of the
Republic during the financial year ending on 31st December, 2024,
not exceeding in the aggregate one hundred and seventy seven
billion, eight hundred and ninety-one million, eight hundred and
sixty-eight thousand, eight hundred and ninety three Kwacha.

The objects of this Bill are to—
(a) provide for the imposition, payment and collection of a
mobile money transaction levy; and
(b) provide for matters connected with, or incidental to the
foregoing.

The objects of this Bill are to amend the Income Tax Act so as
to—
(a) increase the Pay-As-You-Earn tax free threshold for
individuals to sixty-one thousand two hundred Kwacha
per annum from fifty-seven thousand six hundred
Kwacha per annum, reduce the top-marginal tax rate to
thirty-seven percent, and adjust the income bands
accordingly;
(b) introduce an electronic invoicing system to ensure income
tax compliance;
(c) increase the tax concession for businesses in a rural area

The object of this Bill is to amend the Value Added Tax Act, so
as to—
(a) revise the provisions relating to taxation of cross border
electronic services;
(b) provide for the implementation of the electronic invoicing
system; and
(c) provide for matters connected with, or incidental to, the
foregoing.
 

The object of this Bill is to amend the Zambia Revenue Authority
Act so as to enhance tax recovery by the Authority.

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 to be subject to surtax at
importation;
(c) increase excise duty on non alcoholic beverages and
cigarettes;
(d) introduce excise duty on coke and semi-coke of coal, of
lignite or of peat, whether or not agglomerated, retort
carbon;
(e) revise the basis of excise duty valuation for spirits, liqueurs,
and other spirituous beverages;

THE SUBORDINATE COURT (AMENDMENT)
BILL, 2023
MEMORANDUM
The object of this Bill is to amend the Subordinate Courts Act
so as to—
(a) provide for the constitution of divisions of a Subordinate
Court;
(b) revise the provisions relating to the civil jurisdiction of
the Subordinate Courts;
(c) empower the Chief Justice to set the limits of the civil
jurisdiction of magistrates by statutory instrument;
(d) provide for the holding of sessions in the Subordinate
Courts; and

THE LOCAL GOVERNMENT (AMENDMENT)
BILL, 2023
MEMORANDUM
The object of this Bill is to amend the Local Government Act,
2019, so as to remove the restriction on the use of the equalisation
fund for capital expenditure.

THE ACCESS TO INFORMATION BILL, 2023
MEMORANDUM
The objects of this Bill are to—
(a) designate the Human Rights Commission as an oversight
institution on matters relating to access to information;
(b) provide for the right to access information and its
limitations;
(c) provide for procedures for processing requests for
information;
(d) give effect to the right to access information as guaranteed
in the United Nations Convention against Corruption
and the African Charter on Human and Peoples Rights;
and