Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
2,443 matching statutes
Zambia
Act 18 of 1968
As of 31 Dec 1996 · 3 provisions
This section gives the Act its short title and says it is deemed to have come into operation on 16 January 1968.
Zambia
Act 2 of 2016
263 provisions
This section amends the Constitution by repealing Parts I and II and replacing them with new Parts.
Zambia
SI 47 of 2009
As of 31 Jul 2009 · 8 provisions
This section defines “return” and “turnover” for these Regulations.
Zambia
Act 6 of 1999
47 provisions
This section changes several definitions and sets rules for converting certain foreign-currency payments into kwacha.
Zambia
Act 3 of 2002
24 provisions
This section gives the Act’s short title, says it is read together with the principal Income Tax Act, and states when it starts to operate.
Zambia
Act 15 of 2019
12 provisions
This provision says the Act may be cited as the Income Tax (Amendment) Act, 2019 and comes into operation on 1st January, 2020.
Zambia
Act 32 of 1967
275 provisions
This section gives the short title: the Act may be cited as the Income Tax Act.
Zambia
Act 50 of 2010
4 provisions
This section names the Act, says it must be read together with the principal Act, and states when it starts to operate.
Zambia
SI 50 of 2014
As of 19 Sept 2014 · 27 provisions
This section gives the Regulations’ short title and starts the interpretation section.
Zambia
Act 27 of 2023
7 provisions
This section names the Act and says it starts on 1 January 2024.
Zambia
Act 3 of 1982
As of 15 Mar 1982 · 8 provisions
This provision states the Act’s short title: the Income Tax (Special Provisions) Act, 1982.
Zambia
Act 14 of 2019
12 provisions
This section gives the Act’s short title and says it starts on 1 January 2020.
Zambia
SI 5 of 2006
1 provisions
Goods or services worth no more than 200,000 Kwacha are exempt from withholding tax when supplied by a person without a tax clearance certificate.
Zambia
SI 37 of 2016
As of 27 May 2016 · 162 provisions
This section is titled “Interpretation” under Order I, Practice and Procedure.
Zambia
Act 8 of 2001
1 provisions
The Minister may, by statutory instrument, exempt or reduce certain taxes for specified investors operating in a tax free zone.
Zambia
SI 27 of 2020
As of 3 Apr 2020 · 2 provisions
This Order may be cited as the Income Tax (Remission) Title (Ndola Lime Company Limited) Order, 2020.
Zambia
SI 29 of 2007
As of 20 Apr 2007 · 25 provisions
This section is the application heading for Part II on the use of heavy vehicles on public roads.
Zambia
Act 18 of 1996
154 provisions
This section amends the Constitution by repealing Part I and replacing it with new text.
Zambia
Act 2 of 1997
7 provisions
A taxable supplier who files a return but does not pay the tax on time must pay additional tax. In some cases, the additional tax may be remitted in whole or in part.
Zambia
SI 70 of 2014
3 provisions
These Regulations may be cited as the Income Tax (Turnover Tax) Regulations, 2014, are read together with the 2009 principal Regulations, and come into operation on 1 January 2015.