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
SI 40 of 2006
As of 31 Mar 2006 · 3 provisions
If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.
Zambia
SI 27 of 1986
As of 10 Feb 1986 · 3 provisions
The tax exemption is extended to certain subsequent agreements signed on 30 January 1986.
Zambia
Act 1 of 2008
27 provisions
Section 30 is amended so hedging losses can only be deducted from hedging income, and mining losses cannot be carried forward for more than ten subsequent charge years.
Zambia
Act 10 of 2012
12 provisions
This section changes a reference amount by replacing "one million, eighthundred and sixty thousand Kwacha" with "three million and sixty thousand K wacha" wherever it appears.
Zambia
SI 108 of 2021
As of 31 Dec 2021 · 2 provisions
These regulations may be cited by name and come into operation on 1 January 2022.
Zambia
Act 15 of 2013
7 provisions
This section gives the Act’s short title, says it is read together with the principal Value Added Tax Act, and states when it comes into operation.
Zambia
Act 13 of 2014
4 provisions
A taxable supplier who files a return but does not pay the tax on time must pay additional tax of 0.5% of the tax payable for each day late.
Zambia
Act 27 of 1961
As of 31 Dec 1996 · 59 provisions
This section gives the Act its short title: the Dairy Produce Marketing and Levy Act.
Zambia
SI 18 of 2024
As of 26 Feb 2024 · 9 provisions
These Regulations may be cited by the stated title.
Zambia
Act 18 of 2013
15 provisions
This amendment adds definitions for several tax-related terms, including branch profits, industrial park, multi-facility economic zone, property loan stock company, and property linked unit.
Zambia
Act 12 of 1984
As of 31 Dec 1996 · 13 provisions
This section says the Act may be cited as the Property Transfer Tax Act, 1984, and is deemed to have come into operation on 1 April 1984.
Zambia
Act 2 of 2003
8 provisions
A qualifying government agency must claim a refund of input tax from the ministry responsible for finance.
Zambia
SI 2 of 2009
As of 16 Jan 2009 · 1 provisions
Two named organisations are approved and their income is exempt from tax.
Zambia
Act 48 of 2010
2 provisions
This provision amends the principal Act by replacing “Commissioner of Value Added Tax” with “Commissioner of Domestic Taxes” in section 34.
Zambia
Act 30 of 2011
2 provisions
This section gives the Act its short title, says it is to be read together with the Value Added Tax Act, and states that it comes into operation on 1st January, 2012.
Zambia
Act 13 of 2012
5 provisions
The amended provision sets a tax rate of 5% for the realised value of land or shares, and 10% for the realised value of a mining right or an interest in a mining right.
Zambia
SI 89 of 2025
As of 31 Dec 2025 · 5 provisions
This provision gives the Order its short title and says it is deemed to have started on 1 January 2015 and will be revoked on 31 December 2026.
Zambia
Act 11 of 2002
254 provisions
This section gives the Act its short title and says it starts on a date the Minister appoints by statutory instrument.
Zambia
Act 3 of 2003
13 provisions
This section gives the Act’s short title, says it is to be read with the Income Tax Act, and states when it starts and when it applies.
Zambia
Act 7 of 2006
12 provisions
This section gives the Act’s short title, states that it must be read with the Income Tax Act, and says when it starts to operate.