Constitution of Zambia Act, 1991
Imposition of tax
- Jurisdiction
- Zambia
- Provision
- 199
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official sourceImposition of tax (1) A tax shall not be imposed, except as prescribed. (2) Where legislation confers power on a person or an authority to waive or vary a prescribed tax the power shall be exercised through a statutory instrument. (3) A report explaining the waiver or variation of a tax shall be submitted to the National Assembly within twenty-one days of the publication of the statutory instrument. [Article 199 added by section 8 of Act 2 of 2016]
Source record
Source and verification
Constitution of Zambia Act, 1991 · media.zambialii.org · Retrieved 18 August 2026.
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