Provision text match · Zambia · en
Income Tax (Pay As You Earn) Regulations, 2014
SI 50 of 2014
Death of employer
21. Where an employer dies, anything which the employer is required to do under these Regulations shall be done by the employer’s personal representative or, in the case of an employer who pays emoluments on behalf of another person, by the person succeeding the employer or, if no person succeeds the employer, the person on whose behalf the employer paid the
Topics: business succession, charge year, default return, emoluments