On 24 April 1998, the Parliament of Zambia enacted the Revenue Appeals Tribunal Act No 11 of 1998 (“RAT Act“), which established the Revenue Appeals Tribunal to hear appeals under the Customs and Excise Act, the Income Tax Act and the Value Added Tax Act and provide for matters incidental to the foregoing. More than a decade later, the Parliament of Zambia enacted the Tax Appeals Tribunal Act No 1 of 2015 (the “TAT Act”) on 7 April 2015 to repeal the RAT Act, continue the existence of the Revenue Appeals Tribunal, rename it as the Tax Appeals Tribunal (the “Tribunal”), provide for the composition and functions of the Tribunal and provide for matters incidental to the foregoing.
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