Zambia Act or statute

Zambia legislation

Income Tax Act, 1967

This section gives the short title: the Act may be cited as the Income Tax Act. This section defines key terms used in the Income Tax Act. This section defines when an individual or other person i…

accounting periodsaccountsaddress changesadministrationadministrative applicationallowable expensesallowance reductionallowancesamended assessmentsannuitiesannuity contractsappeal determinationappealsappeals processapproval of contractsapproval processapproval withdrawalassessmentassessment adjustmentassessment appealsassessment objectionsassessmentsasset ownership changeasset saleasset seizureasset valuationbad debtsBanking and financebankruptcybankruptcy distributionbase taxbooksbuildingsbusiness accountsbusiness assetsbusiness cessationbusiness deductionsbusiness expensesbusiness gains or profitsbusiness incomebusiness profitsbusiness propertybusiness recordsbusiness returnsbusiness successioncapital allowancescapital expenditurecapital expenditure deductionscapital gainscapital recoveriescarry forwardcertificatescessation of businesscessation of operationscharge yearcharitable deductionscharitiesclaimsclaims deadlinescommencementcommissioner decisionscompany accountingcompany filingscompany loanscompany tax administrationcompany winding upcomplianceconfidentialityconsultancy feescopyingcorporate disclosureCompany lawcorporate income taxcorporate taxcorporate tax ratecourt administrationcourt compositioncourt proceedingscustodydeceased estatesdeductiondeduction from incomedeductionsdeemed incomedefinitionsdelegation of authoritydepreciationdepreciation allowancesdistressdividend taxationdividend timingdividendsdocument productiondocument seizuredocumentsdouble taxationdouble taxation reliefemployee benefitsEmployment lawemployment compensationemployment incomeemployment taxationenforcementestate administrationestatesestimated assessmentsevidentiary procedureexemptionsfarm accountsfarm business deductionsfarm improvementsfarm profitsfarm works allowancefarmingfarming incomefiling and assessment errorsfishingforeign exchange gains and lossesforeign incomeforeign tax creditforms and noticesfund administrationfund approvalfund governancegains or profitsgrantgrantsincomeincome accumulationincome allocationincome apportionmentincome assessmentincome attributionincome averagingincome calculationincome classificationincome deductionincome from businessincome ratesincome receiptincome recognitionincome reportingincome sourcingincome taxincome tax complianceincome tax ratesincome tax reliefincome tax returnsincome taxationincome thresholdincome treatmentindemnityindividual income taxindividual tax creditindustrial building definitionindustrial buildingsinformation disclosureinspectioninsuranceinsurance businessinsurance taxationinterestinterest exemptioninvestigationsinvestment allowancesland chargeland disposallicence issuancelife insurance profitslimitation periodlimitation periodslivestock valuationlodging accommodation recordkeepingloss carry-forwardloss certificateloss transferloss treatmentlosseslump sum paymentsmanagement feesmanufacturingminingmining expendituremining expenditure deductionsmining tax deductionsministerial ordersmortgage interestnon-resident taxationnotice compliancenoticesobjection appealobjection to assessmentobjectionsobjections and appealsoffencesofficer supervisionoverdue paymentspartnership incomepartnership returnspartnership taxationpassage/travel exemptionspayment reportingpayroll taxpenaltiespension contributionspensionspersonal allowancespetroleum operationsData protectionprofit calculationproperty alienationproperty holdingproperty lettingproperty transfer registrationproperty transfersprospecting expenditureprovisional taxprovisional tax returnspublication restrictionsrate bandsratesrebaterecord keepingrecord-keepingrecordkeepingrefundrefund claimsrefundsregulatory complianceremittancerentrepealreportingresearch expenditureresidency statusretentionretirement benefitsretirement fundsretirement incomereturn filingreturnsroyaltiesrural enterprisesentencingservice of processset-offsettlementsshareholder allocationshareholder loansshareholdingsstaffingstatutory definitionsstatutory instrumentsstock valuationsubsidiessubsidysupporting documentssuspensionTax lawtax abatementtax accountingtax adjustmentstax administrationtax allowancestax appeal proceduretax assessmenttax avoidancetax bandstax certificatestax chargeabilitytax clearance certificatestax collectiontax compliancetax computationtax creditstax deductiontax deductionstax disputestax electiontax exemptiontax exemption thresholdstax exemptionstax fraudtax information disclosuretax liabilitytax noticetax paymenttax payment timingtax penaltiestax ratestax recoverytax refundtax refund/overpaymenttax registrationtax relieftax remissiontax reportingtax returnstax secrecytax tabletax thresholdstaxpayer agentstaxpayer identificationtechnical educationthreshold exemptionthresholdstimber valuationtourismtransaction compliancetransport businesstrust taxationtruststrusts and estatesvaluationwear and tear allowancewithholding taxwithholding/collection agentswitness attendance

Jurisdiction: Zambia
Structure: 275 provisions
Citation: Act 32 of 1967
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section gives the short title: the Act may be cited as the Income Tax Act.”

This section gives the short title: the Act may be cited as the Income Tax Act. This section defines key terms used in the Income Tax Act. This section defines when an individual or other person is treated as resident in the Republic for a charge year. This section defines when income is treated as received, including cash, benefits, and amounts due or held for a person. The Commissioner-General must carry out this Act and appoint staff for the Direct Taxes Division.

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