Esheria Esheria Statutes
Ask AI Sign in

Zambia Act or statute

Zambia legislation

Property Transfer Tax Act, 1984

This section says the Act may be cited as the Property Transfer Tax Act, 1984, and is deemed to have come into operation on 1 April 1984. This section defines key terms used in the Act, including…

assessmentdefinitionsdelegation of authorityfilingliquidationobjections and appealspenaltiesproperty transfer taxregistrationregulatory compliancerulemakingtax exemptiontax liabilitytax liability on property transferstax paymenttax recoverytransfer of mortgaged propertytransfer value determinationtrust transfers
Jurisdiction
Zambia
Structure
13 provisions
Citation
Act 12 of 1984
Dates
As at 31 Dec 1996
More statute details
Dates
As at 31 Dec 1996

Publicly available, excluded from search-engine indexing

This page remains available for direct research for the following reasons:

  • The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
  • The record does not meet this release's canonical indexing criteria. (emergency-noindex)
On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

01

Purpose and legislative effect

“This section says the Act may be cited as the Property Transfer Tax Act, 1984, and is deemed to have come into operation on 1 April 1984.”

This section says the Act may be cited as the Property Transfer Tax Act, 1984, and is deemed to have come into operation on 1 April 1984. This section defines key terms used in the Act, including Commissioner, immediate family, land, person, property, realised value, Registrar, share, tax, and transfer. The Commissioner is responsible for giving effect to this Act under the Minister’s direction, and may delegate certain powers or duties in writing to a Deputy Commissioner or other tax officer. A person transferring property must pay a property transfer tax. This section sets how to calculate the realised value of property transferred in different cases, and gives the Commissioner power to determine that value.

02

How the instrument operates

  1. 01

    Start with the recorded version

    As at 31 Dec 1996. The date shown identifies this source expression and should not be treated as proof that no later change exists.

  2. 02

    Locate the controlling provision

    Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.

  3. 03

    Read conditions and exceptions together

    Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.

  4. 04

    Verify currency and official wording

    Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

03

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Section 7

A transfer of property to a person acting as liquidator is not liable to tax. If a liquidator transfers a debtor’s property to someone other than the debtor, the tax on that transfer is recoverable from the liquidator.

Section 7

04

Source and current-law status

Source record view

Source record from zambialii.org · As at 31 Dec 1996

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Showing 13 of 13 provisions

Provision 11CommencementOffence
§ 1Thi1:1 .Ac1l may bo oikd as t.he Property 'l'ran.c1for TiuCommencement

This section says the Act may be cited as the Property Transfer Tax Act, 1984, and is deemed to have come into operation on 1 April 1984.

1. Thi1:1 .Ac1l may bo oikd as t.he Property 'l'ran.c1for Tiu Act, 1984:, a.nd shu.11 be deemed 1lo ha,e como into operation on tho lRt April, 1984.
Section 1Verify source
§ 2(l) In this Act, unless the context otherwise requiresProvision

This section defines key terms used in the Act, including Commissioner, immediate family, land, person, property, realised value, Registrar, share, tax, and transfer.

2. (l) In this Act, unless the context otherwise requires- ''Commissioner" means the Co.romiaaioner of Ta.xtfS appointed under tho Income Tax Act; ''immediate family·• mean>- a spouse, child, duJy adoptoo child or step-<'hild; Short �itle and oommenoe­ ment Interpre­ tetioo (',ap. 068 '· la.nd " U1cludes any building, struciurt, or other improve­ ment thereon; '· person " includes a partnership: · · property " mean.q- (a) any land in the Republic; (b) any share issued by a. oompo.ny incorporated in the Republic; " realised value " means the v&lue, as oaloula.ted in accordance witih the provisions of section five, of any property liable to tax; ··Registrar" shall have the meaning a.ssigned thereto in the Lands and Deed.a Regis1try Act; Cop. i37 "aha.re" includes a.nystock or any oortifioat.e or wanant relating � any share or stock; Smgle oo,pi# oJ IAu Ac, may � obtained from l4e <J� l'ri,.ie,. P.O. Bo:,: 301Z6, Ltuol:a. Pm 4-0,t. 52 Nb. ·12 ol 1984] ··· Pt:'9J}trty 'l'tw,.,_re:r Tax " ta.x. " meana the property tra.nsfer •o.x charged 1mder • .. • · , ! ., . , this Aot.; i : "transfer "- (a,) in relation to laud, exoJudee­ (i) letting or sub-lotting; (ii) leasing, 1 µnder,leMing or aub-leaaing, for a porio� qf Jel,a ,than fi vo yoa.ra; . f (b) in relation to a eha.ro, excludes the allooa.tion o the samo by tho company to tho momoor u·, whoso m�mo it is first regist.ered. . ·' ., Clip. 66R Ca,p. 688 Funotion.s and pow<1r11 ofCommi•­ �iorier. Cap. 61\8 Propert.v t.rA-osfer tax (2) Unless the context otherwiae requires, words 'lmtf· ex pJ"888ions not defined in th.is Act but defined in 11ho Jnoomo Ta.x: Act shall, in �his Act, have tho moaning a.ssignod thoroto in tho Tncvme Tax Act.
Section 2Verify source
§ 3(1) The Commissione,· shall, subject to the directiou nfProvision

The Commissioner is responsible for giving effect to this Act under the Minister’s direction, and may delegate certain powers or duties in writing to a Deputy Commissioner or other tax officer.

3. (1) The Commissione,· shall, subject to the directiou nf the Minister, b<' reevonsjb)e for givin� effect to t.ho provision;; of this Aot, and shall for that purpose have all tho powerei conferred on the Con1mi11sionor by tho Income Ta.x Act. (2) The Commissioner may. by ·writing under his hand a.nd subject to such conditions as he may specify, delogat& to 11 Deputy Commi.ssionel' or to any officer in th,e Depanment of Taxoa any power confon-ed, or any duty imposed, on him by this aection.
Section 3Verify source
§ 4(1) Whenever any property is transferred, there aha.ti buProvision

A person transferring property must pay a property transfer tax.

4. (1) Whenever any property is transferred, there aha.ti bu chargod upon, imd collected from, the person transferring such property a property transfor ta.x in accorda,nee with the pro visions of this Act. (2) Tho rate of tax shall bo two n-nd one-ha.If per con,um of the reo.liaed value of the property.
Section 4Verify source
§ 5(1) Where the property to be valued is laud, the realisedProvision

This section sets how to calculate the realised value of property transferred in different cases, and gives the Commissioner power to determine that value.

5. (1) Where the property to be valued is laud, the realised value ahnll bo the price at whioh it con.Id, at the time of itl! tra.nsfer, reasonably have beon sold on tho open market as determined by the Commissioner. (2) Where tho proper11y to be valued is a. aha.re, the roa.Jjsoo vaJue shall be the price at which it could, a.t the time of its transfer, rea8onably have boon sold on tho open market a.e determined by the Oommiesioner or it& nominal ,•alue, which ever ie the greater. (3} Where the Commissionor determines that ihere ha.a been unreaaonablo delay betwoon tho date on ,vhich tho property is sold and the date on which it is transferred, and t4a.t as a result of such delay tho value of the property is differen11,at-the two dates, the realiimd value of,13ucJi property shall bo tlio greater of the two values. Pr,'l'perly . j/ransfer Tax ,[,No. 12 of 1984 53 t 144) ,Whe� a per,;o,n tre.n.'3fers his property to a, m�rober of his immediate family, the rea.Lise<l ,,a.Jno of such m-operty 11ha.ll be tho actual pi-iro, if a.ny, 1-e<'eived therofol' by such poN!On. (ti) Where, within 11 g,·oup of companiet:1, a c,;on1pany tra.risforn property to another company (othor tha.u a compan� ·,vhich iR not reHi<lont in tho Republir) within the !lame grou1 , iUitl 'the Commis1ii,mcr is Rati:;;fiod thn.t such trahsfer ·was carried out for tho purposo of effecting internal organisation: of that, group, he may det-0rnii110 that such t,ra.ni:ifer shall havt> 1111 N>�lised valul'.
Section 5Verify source
§ 6Section 6Provision

Section 6 exempts several listed entities and some trust/death-related transfers from tax, and lets the Minister exempt other persons, transfers, property, or classes by statutory order.

6. ( I ) The following �hall bC' o..:cmpt from the provisions Exeinpt10n8 •of t.hi" Act. (a) the- C:uvernment; (b) ,rny ful'eign govornment; (e) sucih int�rna.tiomd orgnnisu.tion, foundati1111 or agcn<'_,. us the Mini�tor may approve for the pm·p◄J�e ; (d) any charitahlo organiS1:1,tion or trust regi1-1tf'l'� as ,md , under the Incvnlo T1�x Act: (�) any ro-operntivo society re�st.erc•d 1111dvr thl' Oo­ opcrati ve Sonioties Aot ; Ce.p. 661:1 Ce.p. 689 (f) the various organisations listed in pamgra.ph 5 ( I ) of the Recond Schodulo to the Income 'J':tx A11t,. Cap. 668 (2) Whore propert,v held in tn.L'Jt• or constructive ti-ust iH t,·ansforrf'd tc, another porson to hold in trust or constl'Uotive trw1t for the same btmeficiaries. suC'h transfer shall llOt be lfable to t a;x. (3) Where property is settled in trust, for the benefit of a member of the immediate family of the sottlor, the transfer of snob property to the t.rustoos or tho transfor b.v the tn11�t.oo.'i to such beneficiary shall not. ho liable to tax (4) Wht>1·0 property devolve:; upon <leat.h, the mmltiug transfer of suc-h property shall not ho liable to tax if the trans­ ferEW iR a. member of thP immedfato family of the derensed ; nor Rh all any i ntonnediate trawfor to or by an executor, adminjAtra.tor. pet'Ronal repre enta,tive or other pel'son n.cting in similn.r cn.pacity he liable to tax if such intermediat,e tmnRfor iR <>arried ont t-0 {!ive affect to Ruch cfovol11t,ion . (o) The Minister may, by st,�tutor,r order, exempt from ·t,a.x: any -person, transfer or property, or any cla.s.� thereof.
Section 6Verify source
§ 7Section 7Provision

A transfer of property to a person acting as liquidator is not liable to tax. If a liquidator transfers a debtor’s property to someone other than the debtor, the tax on that transfer is recoverable from the liquidator.

7. ( l ) Any transfer of property to a person in hie capacity aH a. liqu idator 11hall not be liable to tax. (2) \Vhert> � person in his ea.pa.cit�• 81" a liquidator holds · 1'.ny property belonging t.o a dehtor. any transfer C'>f- such proport,y hy him to an�' penion other th1m ·th0 dohtol' i,hall lw Liqwdatol'ft, receivers, tru.steeB 11) ba.nlcruJltoy eto. 5!l No. U of 1984 J Pn>perly 7',·a,u,fer Tax liublu t.o tu.x i�nd tL.e amount of lfUCh tu_x Elhall be rocoverablo from tho liquidu.toc (3) fo this ::K1ctiou- ,, dobtor " includOl:I a bankrupt or otho1· per�on whose property htt." been placed in the ha.nds of a. liquidator for the pttrpose of 11ettliog tho affairs or debt.'i of such debtor, and in tL.e ca.Re of a company, for the purpose of winding up such company ; '· liquidator " includes reooivor, trustee in bankruptcy, ussignee in bankt·uptcy or under a deed of arrangement, <>r any othe1· person noting in a similar cu.pa.city. Tru.11,1Mr by ,.g,111[.,, inor1.gn:.;tll'9, r,t,) �tun,e, th)\.-l1"Pt'. }t,( .
Section 7Verify source
§ 8Section 8Provision

If a mortgagee transfers mortgaged property to enforce a mortgage, the mortgagee is treated as the mortgagor’s agent. If property is transferred by someone acting for the owner or holder, both the owner/holder and that person are jointly and severally liable for tax on the transfer.

8. ( I ) Wbe1'0 a. mortgagee t,ransfora any mortgaged property to enforce his rights tmder n. mortgage, the mortgagee shall bo deemed to bo 1m 11,gent of the mortgagor and sub­ soctiou (2) shall apply. (2) Where an a.gent, attorney, sheriff, or other person /\C'ting in the nume of the owner or holder of u.ny property traoafera such property, the owner or holder of such property a.nd such agent, nttornoy, sheriff or other person, a.s the case rmty be shall both be jointly and severally liable for tax in 1'8spect of such transfer. (:l) In this :!8ction " mortgllgee " incl u<le,: WlY person entitled to security in any property. or to the benefit of a charge, encumbrance or other s.i.m.ilar liability o,·er any pro­ perty, of another, and " mortgage ". " mortgagor " and " mortga�od property " sh»II be construed accordingly.
Section 8Verify source
§ 9(1) Every person wlio transfers tiny property, whetherProvision

People who transfer property must file a provisional tax return, and land transfers go through the Commissioner of Lands; other transfers must be filed with the Commissioner within 30 days.

9. (1) Every person wlio transfers tiny property, whether such property wal'I tranRferred on lilii own behalf or on behalf of another, shall render a provisional ratw·n of tax in such form a.ncl giving therein such details uf the property and tho transaction al'! may be pre.'!cribed by the Commissioner. (2) The provisional return referred to in subsection (1) --hl\11 be submitted- (a) in the case of land, to tho Commissioner of Lan� together with the application for consent to tranqfer such property ; (b) in a.11 other cases, to th� Commissioner within tbirtv days of the tranBfer. (3) The Commissioner of Lands shall satisfy himselftha.t the details given in the provisional return received by him under sub-section (2) a.re correct and shaU thereafter forward it to the f'.ornmissioner. (4) The Registrar shall uot register any transfer of property wtless he .is satiErfied tha.t a.ny tax due under this Aot in respect of 1t11ch tl'ansfer has been paid. Pro-pert,y Tran.sfer Tax [No. 12 of 1984 55 (5) Without prejuclice to the other provisions of this Act, sections forty-five, forty-six, forty-seven, fnrty-eigM, fifty-seven, fifty-eight, si.:cty-six, sixty-nine and seventy of tho Income Ta.x Act shall apply, rnutatis rn:utandis, in relation to the ta.x under this Act as they apply in relntion to tha tax under the Income Tax Act. (6) An assessment shall be made in respoot of every person liable to ta.x under this Act, and i:ections sixty-three to sixty-ninP ( inclusive) of the Income Tax Act shall apply, m1,tatis m1,tandis, in relation to the assessments under this Act as thoy apply in relation to the assessments under the Income Tax Act.
Section 9Verify source
§ 10Any determination or assessment made under thisProvision

A person affected by a determination or assessment under this Act may object or appeal.

10. Any determination or assessment made under this Act may be objected to or appealed against by the person affect.ad thereby ; and without prejudice to the other provisions of this Act. the provisions of Part XI of tho Income Tax Act relating to objections and appeals shall apply, mutali11 nwta,idi-s, in rotation to objections and appeals undor this Act as they apply in relation to objections and appeals under tho Income Tax Act.
Section 10Verify source
§ 11( 1 ) The tax shall becomo due and payable withinOffence

The tax is due within 14 days of the assessment being issued; if it is not paid on time, a 5% penalty of the unpaid amount applies for each month or part of a month it remains unpaid.

11. ( 1 ) The tax shall becomo due and payable within fourteen days of the date of issue of the assessment in respect thereof. (2) Where any a.mount of tax is not paid mthin tho period specified in subsPction (l), a penalty equal to five per centum of the unpaid amount shall be charged for each month or part thereof for which the tax remains unpl\id ; and for the purposes of recovery and collection euch penalty shall be deemed to be part of the tax.
Section 11Verify source

Part

part thereof for which the tax remains unpl\id ; and for the

§ 12Subject to the provisions of this Act, sections sevenly­Provision

Certain Income Tax Act recovery sections apply, with necessary changes, to tax recovery under this Act, subject to this Act’s provisions.

12. Subject to the provisions of this Act, sections sevenly­ nine, seventy-nine A, &evenly-nine B, seventy-nine O and sei·enty­ nine D of the Income Ta.x Act shall apply, mulatis mutandis, to the recovery of tax under thls Act as thoy apply to the recovery of tax under the Income Tax Act.
Section 12Verify source
§ 13The Minister may, by statutory instrument, makeProvision

The Minister may make regulations by statutory instrument to better carry out this Act.

13. The Minister may, by statutory instrument, make regulations for tho better carrying out of the purposes of this Act. Cop. 008 Cap. 008 Cap. 068 Cap. 608 Objectio1111 11JJd appeals Cap. 008 Ca1>, 008 PaymAnt of ol tax and pe11ulty ror Into pay­ mout Recover:v of tax Cap. 008 Cap. 008 Ro(fulatiuru 56
Section 13Verify source

Legislative relationships

4 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

G–M

2 instruments

  • Income Ta.x Act

    Section 12

  • Income Tax Act

    Section 9

N–S

1 instrument

  • Part XI of tho Income Tax Act

    Section 10

T–Z

1 instrument

  • Ta.xtfS appointed under tho Income Tax Act

    Section 2

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint
  • 31 Dec 1996 · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

About this LexChat collection

Statute information is organised from identified legislative sources for professional research. Corrections can be reported to hello@esheria.ai.