1999
Income Tax (Amendment) Act,
This section changes several definitions and sets rules for converting certain foreign-currency payments into kwacha.
- Accounting period
- Amendment and repeal
- Amendments
- Appeals
- Bad debts
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Zambia Statutes
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20 statutes shown from 1,510 source-backed records
1998
Income Tax (Amendment) Act, 1998
This provision changes the rules for tax credits and when an individual may use them.
- Administrative remission
- Company registration
- Contractor payments
- Cross-border payments
- Deductions
2001
Income Tax (Amendment) Act, 2001
The Act may be cited by its short title and starts operating on 1 April 2001.
- Amendment
- Banking
- Benefits
- Capital allowances
- Commencement
2002
Income Tax (Amendment) Act, 2002
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.
- Appeals
- Banking
- Citation
- Commencement
- Corporate law
2003
Income Tax (Amendment) Act, 2003
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.
- Government bonds
- Treasury bills
- Business income
- Charitable institutions
- Commencement
2004
Income Tax (Amendment) Act, 2004
This section amends section twelve of the principal Act by adding “electronically” alongside “personally” in two places.
- Charitable institution
- Corporate tax incentives
- Income bands
- Income tax
- Investment income
2005
Income Tax (Amendment) Act, 2005
This section gives the Act’s short title, says it must be read with the principal Income Tax Act, and states when it starts to operate.
- Corporate tax
- Deductions
- Definitions
- Fees
- Income tax
2006
Income Tax (Amendment) Act, 2006
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.
- Agent authority
- Amendment
- Capital allowances
- Commencement
- Deductions
2007
Income Tax (Amendment) Act, 2007
This section gives the Act’s short title, says it must be read together with the Income Tax Act, and states it starts on 1 April 2007.
- Amendment
- Amendments
- Capital allowances
- Citation
- Commencement
2008
Income Tax (Amendment) Act, 2008
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.
- Amendment
- Cobalt pricing
- Commodity pricing
- Corporate tax
- Corporate tax deductions
2009
Income Tax (Amendment) Act, 2009
This provision amends the principal Act by repealing section 37 and replacing it with a new section.
- Annuities
- Approved funds
- Arts
- Biodiversity
- Charitable activities
2011
Income Tax (Amendment) Act, 2011
This section changes the definitions of “business” and “charge year” in the principal Act.
- Accounting
- Amendment
- Capital allowances
- Company registration
- Deadlines
2012
Income Tax (Amendment) Act, 2012
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.
- Amendment
- Capital expenditure deductions
- Cross-border cooperation
- Financial threshold
- Income tax
2013
Income Tax (Amendment) Act, 2013
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.
- Amendment
- Banking secrecy
- Betting
- Charges
- Definitions
2014
Income Tax (Amendment) Act, 2014
This section gives the Act’s short title and says it starts on 1 January 2015.
- Business presence
- Commencement
- Cross-border transport income
- Deductions
- Definitions
2015
Income Tax (Amendment) Act, 2015
Section 2 replaces two definitions in subsection (1): “mining operations” and “mineral processing.”
- Apportionment basis
- Assessable income
- Carry-forward
- Income tax
- Loss relief
2016
Income Tax (Amendment) Act, 2016
This section amends the Ninth Schedule by deleting Part I and replacing it with a new Part in the Appendix.
- Income tax
- Mining operations
- Statutory schedule amendment
- Vehicle tax
2016
Income Tax (Amendment) Act, 2016
This provision changes Section 46(3)(a) by replacing the date “30th June” with “21st June”.
- Agriculture
- Allowances
- Amendment
- Book translation
- Deadline
2017
Income Tax (Amendment) Act, 2017
This provision amends Section 4(3) of the principal Act by deleting paragraph (b) and replacing it with new wording about where the place of effective management is located for that year.
- Approved funds
- Assessment
- Business investment
- Capital allowances
- Company filings
2018
Income Tax (Amendment) Act, 2018
This provision amends section 30A and replaces the rule for calculating indexed losses and the exchange rate used for that calculation.
- Amendment
- Betting and gaming
- Business compliance
- Capital allowances
- Charitable organisation
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