The Electoral Commission of Zambia

PART X : FINANCE

114. (1) Subject to the provisions of this Article, no taxation
shall be imposed or altered except by or under an Act of Parliament.
(2) Except as provided by clauses (3) and (4), Parliament sha11 not confer upon any other person or authority power to impose or to alter, otherwise than by reduction, any taxation.
(3) Parliament may make provision under which the President or the Vice-President or a Minister may by order provide that, on or after the publication of a Bill being a Bill approved by the President that it is proposed to introduce into the National Assembly and providing for the imposition or alteration of taxation, such provisions of the Bill as may be specified in the order shall, have the force of law for such period and subject to such conditions as may be prescribed by Parliament:
Provided that any such order shall, unless sooner revoked, cease
to have effect-
(i) if the Bill to which it relates is not passed within such period
from the date of its first reading in the Nationa1 Assemb1y
as may be prescribed by Parliament; .
(ii) if, after the introduction of the Bill to which it re1ates, Parliament is prorogued or the National Assembly is disso1ved;
(iii) if, after the passage of the Bill to which it relates, the President refuses his assent thereto; or
(iv) at the expiration of a period of four months from the date
on which it came into operation or such 1onger period from that date as may be specified in any resolution passed by the National Assembly after the Bill to which it relates has been introduced.
(4) Parliament may confer upon any authority established by
law for the purposes of local Government power to impose taxation within the area for which that authority is established and to alter taxation so imposed.
(5) Where the Appropriation Act in respect of a financial year has not come into force at the expiration of six months from the commencement of that financial year, the operation of any law relating to the collection or recovery of any tax upon any income or profits or any duty or customs or excise shall be suspended until that Act comes into force:
Provided that-
(i) in any financial year in which the National Assembly
stands dissolved at the commencement of that year the period of six months shall begin from the day upon which the National Assembly first sits following that dissolution instead of from the commencement of the financial year;
(ii) the provisions of this clause shall not apply in any financial year in which the National Assembly is dissolved after the laying of estimates in accordance with Article 1 1 5 and before the Appropriation by Parliament.

115. (1) No moneys shall be expended from the general revenues of the Republic unless- 
( a) the expenditure is authorised by a warrant under the hand revenues of the President;
(b) the expenditure is charged by this Constitution or any
other law on the general revenues of the Republic; or
(c) the expenditure is of moneys received by a department of
Government and is made under the provisions of any
law which authorise that department to retain and
expend those moneys for defraying the expenses of the
department.
(2) No warrant shall be issued by the President authorising
expenditure from the general revenues of the Republic unless-
(a) the expenditure is authorised by an Appropriation Act;
(b) the expenditure is necessary to carry on the services of the Government in respect of any period, not exceeding four months, beginning at the commencement of a financial year during which the Appropriation Act for that financial year is not in force;
(c) the expenditure has been proposed in a supplementary estimate approved by the National Assembly;
(d) no provision exists for the expenditure and the President
considers that there is such an urgent need to incur the expenditure that it would not be in the public interest to delay the authorisation of the expenditure until such time as a supplementary estimate can be laid before and approved by the National Assembly; or
( e) the expenditure is incurred on capital projects continuing from the previous financial year and is so incurred before commencement of the Appropriation Act for the current financial year.
(3) The President shall, immediately after he signs any warrant
authorising expenditure from the general revenues of the Republic, cause a copy of the warrant to be transmitted to the Auditor-General.
(4) The issue of warrants under paragraph (d) of clause (2), the investment of moneys forming part of the general revenues of the Republic and the making of advances from such revenues shall be subject to such limitations and conditions as Parliament may pre- scribe.
(5) For the purposes of this Article the investment of moneys forming part of the general revenues of the Republic or the making of recoverable advances therefrom shall not regarded as expenditure, and the expression investment of moneys" means investment in readily marketable securities and deposits with a financial institution approved by the Minister responsible for finance.

116. Where in any financial year any expenditure has been authorised by a warrant issued by the President under paragraph ( d) clause (2) Article 113, the Minister responsible for finance shall expenditure cause a supplementary estimate relating to that expenditure to be authorised laid before the National Assembly for its approval before the expiration of a period of four months from the issue of the warrant or, if the National Assembly is not sitting at the expiration of that period, at the first sitting of the National Assembly thereafter.

117. (1) The Minister responsible for finance shall cause to be prepared and shall lay before the National Assembly within three months after the commencement of each financial year estimates of the revenues and expenditure of the Republic for that financial year

(2) When the estimates of the expenditure have been approved by the National Assembly. the heads of the estimates together with the amount approved in respect of each shall be included in a Bill to be known as an Appropriation Bill which shall be introduced in the National Assembly to provide for the payment of those amounts for the purposes specified out of the general revenues of the Republic.
(3) Nothing in this Article shall be construed as requiring the approval of the National Assembly for that part of any estimates which relate to. or as requiring the inclusion in an Appropriation Bill of provisions authorising the expenditure of. sums which are charged on the general revenues of the Republic by this Constitution or any other law.
(4) Where any supplementary expenditure has been authorised
in respect of any financial year for any purpose and-
(a) no amount has been appropriated for that purpose under
any head of expenditure by the Appropriation Act for
that financial year; or
(b) the amount of the supplementary expenditure is such that the total amount expended for the purposes of the head of expenditure in which expenditure for that purpose was included is in excess of the amount so appropriated under that head, the Minister responsible for finance shall introduce in the National Assembly not later than fifteen months after the end of that financial year or if the National Assembly is not sitting at the expiration of that period. within one month of the first sitting of the National Assembly thereafter, a Bill to be known as a Supplementary Appropriation Bill confirming the approval of Parliament of such expenditure, or excess of expenditure as the case may be.
(5) Where. in any financial year, expenditure has been incurred without the authorisation of Parliament. the Minister responsible for finance shall. on approval of such expenditure by the appropriate committee of the National Assembly, introduce in the National Assembly not later than thirty months after the end of that financial year or. if the National Assembly is rot sitting at the expiration of that period. within one month of the first sitting of the National Assembly thereafter, a Bill to be known as the Excess Expenditure Appropriation Bill, for the approval by Parliament of such expenditure.

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