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Jurisdictions available: 75

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2,150+ matches for “tax”

2015

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (Ireland) Order, 2015

Citation: SI 70 of 2015
Source language: English

Section 5 — The provisions of this Article shall , notwithstanding the provisions of The provisions of this Article shall , notwithstanding the provisions of

The provisions of this Article shall , notwithstanding the provisions of Article 2, apply to taxes of every kind and description. ARTICLE 25 MUTUAL AGREEMENT PROCEDURE

Administrative assistance
Annuities
Asset alienation
Associated enterprises
Beneficial ownership

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2015

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (Netherlands) Order, 2015

Citation: SI 95 of 2015
Source language: English

Section 4 — The term “interest” as used in this Article means income from debtclaims The term “interest” as used in this Article means income from debtclaims

Section 4 — The term “interest” as used in this Article means income from debtclaims — The term “interest” as used in this Article means income from debtclaims

Adjustment of profits
Administrative cooperation
Agency
Agency authority
Air transport

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2017

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (Kingdom of Norway) Order, 2017

Citation: SI 41 of 2017
Source language: English

Section 3 — The existing taxes to which this Agreement shall apply are in particular The existing taxes to which this Agreement shall apply are in particular

The existing taxes to which this Agreement shall apply are in particular— (a) in the case of Norway— (i) the national tax on income; (ii) the county municipal tax on income; (iii) the municipal tax on income; (iv) the national tax on remuneration to non resident artistes; (hereinafter

Administrative assistance
Administrative measures
Agreement interpretation
Agreement termination
Air transport

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2023

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (United Arab Emirates) Order, 2023

Citation: SI 1 of 2023
Source language: English

Section 1 — For the purposes of this Agreement, unless the context otherwise requires For the purposes of this Agreement, unless the context otherwise requires

partnership or association or other entity deriving its status as such from the laws in force in a Contracting State or of a political subdivision or a local government thereof; (f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax

Agency
Airlines
Annuities
Apportionment
Article coordination

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2018

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (The Kingdom of Morocco) Order, 2018

Citation: SI 6 of 2018
Source language: English

Section 1 — For the purposes of this Agreement, unless the context otherwise requires For the purposes of this Agreement, unless the context otherwise requires

natural resources of such areas; (c) the terms “a Contracting state” and “the other Contracting state” mean the Republic of Zambia or the Kingdom of Morocco as the context requires; (d) the term “company” means any body corporate or any entity that is treated as a body corporate for tax

Administrative assistance
Administrative cooperation
Applicability exemption
Apportionment
Auxiliary activities

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2015

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (Republic of Botswana) Order, 2015

Citation: SI 20 of 2015
Source language: English

Section 4 — The provisions of paragraphs 1 and 3 shall also apply to the income The provisions of paragraphs 1 and 3 shall also apply to the income

Section 4 — The provisions of paragraphs 1 and 3 shall also apply to the income — The provisions of paragraphs 1 and 3 shall also apply to the income

Administrative measures
Administrative use
Agency
Agreement interpretation
Annuities

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2020

Zambia Statutory instrument Title match

Income Tax (Double Taxation Relief) (Taxes on Income) (The Swiss Confederation) Order, 2020

Citation: SI 82 of 2020
Source language: English

Section 2 — The provisions of paragraph 1 shall also apply to profits from the participation in a pool, The provisions of paragraph 1 shall also apply to profits from the participation in a pool,

Section 2 — The provisions of paragraph 1 shall also apply to profits from the participation in a pool, — The provisions of paragraph 1 shall also apply to profits from the participation in a pool,

Advertising
Agency
Aircraft
Applicable law
Application

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1968

Zambia Act or statute Title match

Calculation of Taxes (Consequential Provisions) Act, 1968

Citation: Act 18 of 1968
Source language: English

Section 1 — Short title and commencement ................................................................................................................................................................. 1 Short title and commencement ................................................................................................................................................................. 1

Short title and commencement This Act may be cited as the Calculation of Taxes (Consequential Provisions) Act, shall be deemed to have come into operation on the 16th January, 1968, and shall be read as one with the Taxation law.

Interpretation
Legislation commencement
Tax
Tax calculation
Tax computation

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2025

Zambia Statutory instrument Title match

Income Tax (Advance Income Tax) Regulations, 2025

Citation: SI 90 of 2025
Source language: English

Section 5 — Section 5 Section 5

The Income Tax (Advance Income Tax) Regulations, 2024 are repealed. Repeal of SI No. 96 of 2024 C. MULENGA, Minister of Finance and National Planning LUSAKA 30th December, 2025 [MFNP.BO/ 64/9/6]

Cross-border payments
Definitions
Income tax
Remittance
Tax

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1965

Zambia Act or statute Title match

Taxation (Provisional Charging) Act, 1965

Citation: Act 26 of 1965
Source language: English

Section 2 — Provisional charging orders ........................................................................................................................................................................ 1 Provisional charging orders ........................................................................................................................................................................ 1

Provisional charging orders The Minister may be statutory order provide that, on or after the publication in the Gazette of a bill (being a bill approved by the President) that it is proposed to introduce into the National Assembly providing for the imposition or alteration of taxation

Legislation lifecycle
Legislative process
Refunds
Tax
Tax payments

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1995

Zambia Act or statute Title match

Value Added Tax Act, 1995

Citation: Act 4 of 1995
Source language: English

Section 19 — (1) A taxable supplier whose tax liabilities in respect of (1) A taxable supplier whose tax liabilities in respect of

19. (1) A taxable supplier whose tax liabilities in respect of particular prescribed accounting period are not exhausted by allow able deductions shall, within the time allowed for lodgment of his tax return for that period, remit the tax amount due to the ComlT';• sioner-General

Vat
Vat administration
Vat collection
Vat compliance
Accounting periods

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1996

Zambia Act or statute Title match

Entertainment Tax (Repeal) Act

Citation: Act 3 of 1996
Source language: English

Section 1 — This Act may be cited as the Entertainment Tax (Repeal) This Act may be cited as the Entertainment Tax (Repeal)

This Act may be cited as the Entertainment Tax (Repeal) Act, I 996, and shall come into operation on the 27th January, 1996.

Commencement
Repeal
Tax

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1999

Zambia Act or statute Title match

Income Tax (Amendment) Act,

Citation: Act 6 of 1999
Source language: English

Section 8 — Any reference in this Act or in any other document to any Any reference in this Act or in any other document to any

Any reference in this Act or in any other document to any provision of the Charging Schedule as it had effect immediately before the coming into operation of the Income Tax (Amendment) Act. 1 999 shall be constrned as a reference to the conesponding provision of this Schedule ,.s

Accounting period
Amendment and repeal
Amendments
Appeals
Bad debts

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1998

Zambia Act or statute Title match

Income Tax (Amendment) Act, 1998

Citation: Act 9 of 1998
Source language: English

Section 21 — Section one hundred and two of the principal Act is Section one hundred and two of the principal Act is

Section one hundred and two of the principal Act is amended by the insertion immediately after subsection (2) of the following new subsection- Amendment of section 102 (3) Any reference in this section .to income or tax includes a reference to provisional income and provisional tax

Administrative remission
Company registration
Contractor payments
Cross-border payments
Deductions

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2002

Zambia Act or statute Title match

Income Tax (Amendment) Act, 2002

Citation: Act 3 of 2002
Source language: English

Section 2 — Section two of the principal Act is amended in subsection Amendment Section two of the principal Act is amended in subsection Amendment

Section two of the principal Act is amended in subsection Amendment of section 2 (1)-- ( a) b y the deletion of the definition of " Taxpayer Identilication Number" and the substitution therefor of the following definition: " Taxpayer Identification Number" means the national registration

Appeals
Banking
Citation
Commencement
Corporate law

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2018

Zambia Act or statute Title match

Income Tax (Amendment) Act, 2018

Citation: Act 17 of 2018
Source language: English

Section 5 — Gaming Gaming

Gaming: (a) Slot Machines (Bonanza) (b) Gaming Machines (Limited Pay Out) NOTES: Monthly Tax Rate or Monthly Tax Amount 20 percent of gross takings 35 percent of gross takings 35 percent of net proceeds 10 percent of gross takings K250 per machine K500 per machine

Amendment
Betting and gaming
Business compliance
Capital allowances
Charitable organisation

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2017

Zambia Act or statute Title match

Property Transfer Tax (Amendment) Act, 2017

Citation: Act 11 of 2017
Source language: English

Section 3 — Section 4 of the principal Act is amended by the Section 4 of the principal Act is amended by the

by the— (a) insertion of the following new subsection immediately after 4(1): (1A) in the case of the transfer of a share issued by a company incorporated outside the Republic where that company directly or indirectly owns at least ten percent of a company incorporated in Zambia, tax

Administrative discretion
Company disclosure
Interest
Mining rights
Penalties

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2009

Zambia Statutory instrument Title match

Income Tax (Turnover Tax) Regulations, 2009

Citation: SI 47 of 2009
Source language: English

Section 2 — Section 2 Section 2

Section 2 — Section 2 — Section 2

Assessment
Business registration
Filings
Record retention
Refunds

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1967

Zambia Act or statute Title match

Income Tax Act, 1967

Citation: Act 32 of 1967
Source language: English

Section 10 — Record of assessment .......................................................................................................................................................................... 5 Record of assessment .......................................................................................................................................................................... 5

Section 10 — Record of assessment .......................................................................................................................................................................... 5 — Record of assessment ..................................................................................................................................

Accounting periods
Accounts
Address changes
Administration
Administrative application

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2019

Zambia Act or statute Title match

Income Tax (Amendment) Act, 2019

Citation: Act 15 of 2019
Source language: English

Section 7 — Section 82A (1)(b) of the principal Act is amended by the Section 82A (1)(b) of the principal Act is amended by the

Section 7 — Section 82A (1)(b) of the principal Act is amended by the — Section 82A (1)(b) of the principal Act is amended by the

Amendment
Banking
Commencement
Commodity pricing
Compliance

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