Zambia Act or statute

Zambia legislation

Income Tax (Amendment) Act, 2016

income taxmining operationsstatutory schedule amendmentvehicle tax

Jurisdiction: Zambia
Structure: 3 provisions
Citation: Act 11 of 2016
Dates: Legal dates not recorded

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Dates: Legal dates not recorded

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“This section amends the Ninth Schedule by deleting Part I and replacing it with a new Part in the Appendix.”

This section amends the Ninth Schedule by deleting Part I and replacing it with a new Part in the Appendix. The Charging Schedule is amended so that income from mining operations is taxed at 30 percent. The excerpt lists annual vehicle tax amounts, including categories for 17-seater vehicles and below-12-seater vehicles (including taxis).

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The Ninth Schedule to the principal Act is amended by the

This section amends the Ninth Schedule by deleting Part I and replacing it with a new Part in the Appendix.

Section 2

The Charging Schedule to the principal Act is amended in

The Charging Schedule is amended so that income from mining operations is taxed at 30 percent.

Section 3

17 seater

The excerpt lists annual vehicle tax amounts, including categories for 17-seater vehicles and below-12-seater vehicles (including taxis).

Section 12

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Source record from zambialii.org · Legal dates not recorded

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Showing 3 of 3 provisions

Substitution 2Provision

§ 2The Ninth Schedule to the principal Act is amended by theSubstitution

This section amends the Ninth Schedule by deleting Part I and replacing it with a new Part in the Appendix.

2. The Ninth Schedule to the principal Act is amended by the deletion of Part I and the substitution therefor of the new Part set out in the Appendix. Amendment of Ninth Schedule

Section 2Verify source

Part

Schedule

§ 3The Charging Schedule to the principal Act is amended inSubstitution

The Charging Schedule is amended so that income from mining operations is taxed at 30 percent.

3. The Charging Schedule to the principal Act is amended in paragraph 3 by— (a) the deletion of subparagraphs (f) and (g) and the substitution therefor of the following: (f) on income from mining operations, at the rate of thirty percent; and (b) by the re-numbering of paragraph (h) as paragraph (g). Amendment to Charging Schedule Single copies of this Act may be obtained from the Government Printer P.O. Box 30136, 10101 Lusaka. Price K4.00 400 No. 11 of 2016] The Income Tax (Amendment) APPENDIX I PRESUMPTIVE TAX PART I Type of Vehicle (Seating Capacity) 64 seater and above

Section 3Verify source

Part

PART I

§ 1217 seaterProvision

The excerpt lists annual vehicle tax amounts, including categories for 17-seater vehicles and below-12-seater vehicles (including taxis).

12 - 17 seater Below 12 seater (including taxis) Amount of tax per Vehicle (Per annum) K7,200.00 K6,000.00 K4,800.00 K3,600.00 K2,400.00 K1,200.00 K600.00

Section 12Verify source

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