Zambia Act or statute

Zambia legislation

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. The Comm…

approved fundsassessmentbusiness investmentcapital allowancescompany filingscompany information disclosuredepreciationemployee benefitsemployer deductionsfilingBanking and financeincome taxpayment deadlinespayment timingpenaltiesreturnsschedule amendmentstatutory amendmenttax administrationtax collectiontax compliancetax filing deadlinestax payment deadlinestax return filingtransport faresturnover taxvehicle taxation

Jurisdiction: Zambia
Structure: 19 provisions
Citation: Act 16 of 2017
Dates: Undated source snapshot

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“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.”

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. The Commissioner-General may appoint a person to collect certain taxes, subject to terms and conditions the Minister prescribes by statutory instrument. This provision repeals section 37 of the principal Act and replaces it with new text. Employers may deduct qualifying contributions to approved employee funds, subject to conditions and a 20% cap in one case. Section 45B(1) is amended to replace “financial institution” with “bank or financial institution.”

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Section 4 (3) of the principal Act is amended by the deletion

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.

Section 3

Section 46 (4) of the principal Act is amended by the insertion

This amendment inserts a paragraph setting a penalty of 250 penalty units per month or part thereof for a turnover tax return.

Section 7

The principal Act is amended by the deletion of section 64

This provision amends the principal Act by deleting section 64 and replacing it with new text.

Section 10

The principal Act is amended by the repeal of section 92A

This section repeals section 92A of the principal Act.

Section 14

Paragraph 5 of the Charging Schedule to the principal Act

This provision amends paragraph 5 of the Charging Schedule by deleting subparagraphs (e) and (f) and renumbering subparagraph (g) as (e).

Section 17

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Showing 19 of 19 provisions

Substitution 7Repeal 6Amendment 4Provision 2

§ 3Section 4 (3) of the principal Act is amended by the deletionSubstitution

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.

3. Section 4 (3) of the principal Act is amended by the deletion of paragraph (b) and the substitution therefor of the following: (b) the place of effective management of the person’s business or affairs is in the Republic for that year. Amendment of Section 7

Section 3Verify source

§ 4Section 7 of the principal Act is amended by the deletion ofRepeal

4. Section 7 of the principal Act is amended by the deletion of subsection (3) and the substitution therefor of the following: Repeal and replacement of section 37 Approved fund deductions (3) The Commissioner-General may appoint a person to collect base tax, presumptive tax, turnover tax or tax on rental income assessed or payable under the provisions of this Act on such terms and conditions as the Minister may, by statutory instrument, prescribe.

Section 4Verify source

§ 5The principal Act is amended by the repeal of section 37Repeal

This provision repeals section 37 of the principal Act and replaces it with new text.

5. The principal Act is amended by the repeal of section 37 and the substitution therefor of the following:

Section 5Verify source

§ 37Section 37Amendment

Employers may deduct qualifying contributions to approved employee funds, subject to conditions and a 20% cap in one case.

37. (1) A deduction shall be allowed in ascertaining the gains or profits of an employer for a charge year of any amount paid during that charge year by the employer by way of contribution to an approved fund established for the benefit of employees, including an approved fund within the meaning of paragraph (c) of the definition of “ approved fund ” and a fund approved under paragraph 5 of the Fourth Schedule, if the fund to which the contribution is made continues to be an approved fund for that charge year. (2) A deduction shall not be allowed under subsection (1) in respect of any contribution other than a contribution— (a) which is not a contribution in arrear; or (b) which is a special lump sum contribution which is allowed to be deducted under and in accordance with subsection (3). Income Tax (Amendment) [No. 16 of 2017 667 (3) A contribution paid by an employer shall be a special lump sum contribution and shall be treated as a current contribution for a charge year or as current contributions for the charge years in such amount as the Commissioner- General may direct if paid— (a) in respect of a service rendered to the employer by an employee prior to the date of the employee becoming a member of the approved fund to which the contribution is paid in order that the employee may qualify for benefits under that approved fund in respect of that prior service; or (b) for any other reason approved by the Commissioner- General. (3) The deduction to be allowed for a charge year in respect of current contributions to an approved fund other than a fund approved under section 11(1) of the former Act shall not exceed twenty per centum of the emoluments liable to tax received from the employer in that charge year by each employee in respect of whom the contributions are paid.

Section 37Verify source

§ 6Section 45B (1) of the principal Act is amended in columnSubstitution

Section 45B(1) is amended to replace “financial institution” with “bank or financial institution.”

6. Section 45B (1) of the principal Act is amended in column 1 by the deletion of the words “ financial institution ” and the substitution therefor of the words “ bank or financial institution ”.

Section 6Verify source

§ 7Section 46 (4) of the principal Act is amended by the insertionAmendment

This amendment inserts a paragraph setting a penalty of 250 penalty units per month or part thereof for a turnover tax return.

7. Section 46 (4) of the principal Act is amended by the insertion of the following paragraph after paragraph (b): Amendment of section 45B Amendment of section 46 (c) in the case of a turnover tax return, two hundred and fifty penalty units per month or part thereof.

Section 7Verify source

§ 8Section 46A (3)(a) of the principal Act is amended by theAmendment

If a person registers for income tax after the due date, the return is due within 90 days of that registration.

8. Section 46A (3)(a) of the principal Act is amended by the insertion of the following subparagraph immediately after subparagraph (ii): Amendment of section 46A (iii) in case where a person registers for income tax after the due date as specified under this subparagraph (I) and (ii), the return shall be due within 90 days of that registration.

Section 8Verify source

§ 9The principal Act is amended by the repeal of section 54Repeal

This section amends the principal Act by repealing section 54 and replacing it with new text.

9. The principal Act is amended by the repeal of section 54 and the substitution therefor of the following:

Section 9Verify source

§ 54(1) A resident company shall deliver to theRepeal

Resident companies must provide company documents and, when required in writing by the Commissioner-General, other company and shareholder details. Companies must also file notice within one month after becoming related to another company.

54. (1) A resident company shall deliver to the Commissioner-General a copy of its memorandum and articles of association, and copies of all amendments thereto, and, if the Commissioner-General so determines, all the particulars relating to the company’s affairs and shareholders that the Commissioner-General may in writing require. Repeal and replacement of section 54 Information as to companies 668 No. 16 of 2017] Income Tax (Amendment) (2) A company shall, within one month after another company has become related to it, lodge with the Commissioner-General a notice of that fact together with the particulars identifying the body corporate. (3) If a company fails to comply with this section, the company, and each officer in default, commits an offence, and is liable, on conviction, to a penalty not exceeding ten thousand penalty units for each day that the failure continues. Amendment of section 64 E s t i m a t e d assessments

Section 54Verify source

§ 10The principal Act is amended by the deletion of section 64Substitution

This provision amends the principal Act by deleting section 64 and replacing it with new text.

10. The principal Act is amended by the deletion of section 64 and the substitution therefor of the following:

Section 10Verify source

§ 64(1) An assessment may be made by theProvision

The Commissioner-General may make an assessment for a person in certain cases, and may set a base tax of 365 kwacha where information is insufficient.

64. (1) An assessment may be made by the Commissioner-General in any amount according to the best of the Commissioner-General’s judgement in respect of any person— (a) who has not delivered a return as required by this Act, or on whose behalf a return has not been so delivered; (b) whose return does not satisfy the Commissioner- General; (c) who the Commissioner-General has reasons to believe is about to leave the Republic; (d) where the Commissioner-General has reason to believe that the company is to be wound-up or liquidated. (2) Where the Commissioner-General does not have sufficient information on which to estimate an assessment under subsection (1), the Commissioner-General may when establishing the amount of tax which is due and payable resulting from any subsequent assessment which the Commissioner-General may determine for the same charge year— (a) assess a base tax of three hundred and sixty-five kwacha in any charge year; and (b) allow a credit for the amount of any base tax which has been paid in a charge year.

Section 64Verify source

§ 11Section 81 of the principal Act is amended by theSubstitution

A person covered by subsection (1) must submit a return and pay the tax within 14 days after the end of the month when the payment is due.

11. Section 81 of the principal Act is amended by the— (a) deletion in subsection (1) of the words “ as if the payment were subject to Part VI, which relates to Pay As You Earn ” and the substitution therefor of the words “ as prescribed in subsection (1A) ”; and Amendment of section 81 Income Tax (Amendment) [No. 16 of 2017 669 (b) insertion of the following subsection immediately after subsection (1): (1A) A person to whom subsection (1) applies, shall submit a return and make a payment of tax within fourteen days of the end of the month in which the payment is due.

Section 11Verify source

§ 12Section 81A of the principal Act is amended by theSubstitution

Section 81A is amended so that a person or partnership covered by subsection (1) must file a return and pay the tax within 14 days after the end of the month when the payment is due.

12. Section 81A of the principal Act is amended by the— (a) deletion in subsection (1) of the words “ as if it were a payment subject to Part VI of the Act ” and the substitution therefor of the words “ as prescribed in subsection (lA) ”; and (b) insertion of the following subsection immediately after subsection (1): (1A) A person or partnership to whom subsection (1) applies shall submit a return and make a payment of the tax, within fourteen days of the end of the month in which the payment is due. Amendment of section 81A

Section 12Verify source

§ 13Section 82A of the principal Act is amended byRepeal

Certain persons or partnerships must file a return and pay the tax within 14 days after the end of the month when payment is due.

13. Section 82A of the principal Act is amended by— (a) the deletion of subsection (2) and the substitution therefor Amendment of section 82A of the following: (2) A person or partnership to whom subsection (1) applies is deemed to have made a payment at the earliest of the following: (a) the time when payment is made; (b) the time when income accrues to a person; or (c) the time when income is in any way due to a person or held to that person’s order or on their behalf except that (i) this section shall not apply to interest payable on a bill of exchange drawn for one hundred and eighty days or less; (ii) the payment of an amount in excess of the original issue price for a treasury bill sold at a discount from face value shall be deemed for the purposes of 670 No. 16 of 2017] Income Tax (Amendment) this section to be payment of interest when the treasury bill is presented for redemption or re-discount; (iii) the Commissioner-General may determine that the provisions of subsection (1) (a), (b), (c) or (d) do not apply in a particular case and shall, in writing, notify the person or partnership concerned that the provisions of subsection (1) (a), (b), (c) or (d) as applicable, do not apply to that person or partnership to the extent and to the period specified in the notification; (iv) in the case of paragraph (b) of subsection (1), the direction to be issued under paragraph (c) shall only be for interest arising from a property linked unit of a property loan stock company; and (b) the insertion of the following subsection immediately after subsection (2): (2A) A person or partnership to whom subsection (1) applies shall, submit a return and make a payment of the tax within fourteen days of the end of the month in which the payment is due. Repeal of section 92A Amendment of Fifth Schedule Act No. 11 of 2006

Section 13Verify source

Part

Schedule

§ 14The principal Act is amended by the repeal of section 92ARepeal

This section repeals section 92A of the principal Act.

14. The principal Act is amended by the repeal of section 92A.

Section 14Verify source

§ 15The Fifth Schedule to the principal Act is amended inSubstitution

A business in a declared priority sector may claim accelerated wear and tear of up to 100% for new implements, plant, or machinery used for the business.

15. The Fifth Schedule to the principal Act is amended in paragraph 10 by the— (a) deletion of subparagraph (6) and substitution therefor of the following: (6) Despite the other provisions of this Act, a person operating a business in a priority sector declared under the Zambia Development Agency Act, 2006 may claim on a straight line basis, wear and Income Tax (Amendment) [No. 16 of 2017 671 tear at an accelerated rate, not exceeding 100 percent in respect of any new implement, plant or machinery acquired and used by the business for the purposes of that business. (b) insertion of the following new subparagraph immediately after subparagraph (6); (7) Where a business under paragraph (6) uses an accelerated rate, that business shall not use another the Commissioner-General. the consent of rate without

Section 15Verify source

§ 16The Ninth Schedule to the principal Act is amended by theSubstitution

The Ninth Schedule is amended and replaced with a presumptive tax table for sitting tax per vehicle per year, including vehicles with 64 seats and above.

16. The Ninth Schedule to the principal Act is amended by the deletion of Part I and substitution therefor of the following: Amendment of Ninth Schedule PRESUMPTIVE TAX PART I Proposed amount of (sitting tax per vehicle (per annum) Type of vehicle) capacity 64 seater and above

Section 16Verify source

Part

PART I

§ 1217 seaterProvision

Lists fare amounts for 17-seater vehicles and for vehicles below 12 seats, including taxis.

12 - 17 seater K10,800 K9,000 K7,200 K5,400 K3,600 K1,800 K 900 Below 12 seater (including taxis)

Section 12Verify source

§ 17Paragraph 5 of the Charging Schedule to the principal ActAmendment

This provision amends paragraph 5 of the Charging Schedule by deleting subparagraphs (e) and (f) and renumbering subparagraph (g) as (e).

17. Paragraph 5 of the Charging Schedule to the principal Act is amended by the deletion of subparagraphs (e) and (f) and the renumbering of subparagraph (g) as subparagraph (e). Amendment of Charging Schedule 672 No. 16 of 2017]

Section 17Verify source

Legislative relationships

6 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.

A–F

2 instruments

Charging Schedule to the principal Act
Section 17
Fifth Schedule Act
Section 13

N–S

4 instruments

of section 37 This provision repeals section 37 of the principal Act
Section 5
of section 54 This section amends the principal Act
Section 9
of section 92A This section repeals section 92A of the principal Act
Section 14
principal Act
Sections 3, 10

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