If the controversial sections of Zambia’s Sales Tax Bill are not removed to adopt an orthodox sales tax regime complying with the known principles of a modern tax system, it will be in the public interest to continue with the current value-added tax (VAT) regime with variations that address government’s concerns with the current law. This is according to LEX Africa's Zambian member law firm, Corpus Legal Practitioners, which states that the continued postponement this year of Zambia’s new sales tax, which is highly contested by the country’s mining industry, confirms that it could be problematic in its current conceptualisation.
