THE TAX APPEALS TRIBUNAL RULES 2022
Authors: Martha Siwale Namwila-Mwala and John Chulu 22 August 2022 Introduction On 3rd June 2022, the Chief Justice of the Republic of Zambia, Honourable Dr. Justice Mumba Malila S.C prescribed the Tax Appeals Tribunal Rules, Statutory Instrument No. 37 of 2022 (the “TAT 2022 Rules”). Notably, the Rules were passed pursuant to Section 18 of the Tax Appeals Tribunal Act No. 1 of 2015 (the “Act”) which empowers the Chief Justice to prescribe subsidiary legislation through statutory instruments. Background Prior to 2015, the Revenue Appeals Tribunal Act of 1998 (the “Repealed Act”) provided the governing law of what was then known...
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