Zambia Act or statute

Zambia legislation

Property Transfer Tax (Amendment) Act, 2021

amendmentincome taxBusiness registrationminingproperty transfer taxreturn filingstatutory amendmenttax administration

Jurisdiction: Zambia
Structure: 5 provisions
Citation: Act 46 of 2021
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“This provision says section 3 of the principal Act is repealed and replaced.”

This provision says section 3 of the principal Act is repealed and replaced. The Commissioner-General must give effect to this Act under the Minister’s direction and may delegate powers or duties in writing, subject to specified conditions, to an officer in the Authority. Section 4 is amended to add the word “consecutive” after “three” in subsection (1B), and to insert a new paragraph setting ten per cent of the realised value for a mineral processing licence. Paragraph (d) is replaced so that it refers to an exempt public benefit organisation in accordance with the Income Tax Act. A non-transferor may file a provisional return for the transferor in limited circumstances.

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The principal Act is amended by the repeal of section 3 and

This provision says section 3 of the principal Act is repealed and replaced.

Section 3

(1) The Commissioner-General shall, subject to the

The Commissioner-General must give effect to this Act under the Minister’s direction and may delegate powers or duties in writing, subject to specified conditions, to an officer in the Authority.

Section 3

Section 4 of the principal Act is amended

Section 4 is amended to add the word “consecutive” after “three” in subsection (1B), and to insert a new paragraph setting ten per cent of the realised value for a mineral processing licence.

Section 4

Section 6 (1) of the principal Act is amended by the deletion

Paragraph (d) is replaced so that it refers to an exempt public benefit organisation in accordance with the Income Tax Act.

Section 5

Section 9 of the principal Act is amended by the insertion of

A non-transferor may file a provisional return for the transferor in limited circumstances.

Section 6

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Source record from zambialii.org · Undated source snapshot

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Showing 5 of 5 provisions

Amendment 2RepealProvisionSubstitution

§ 3The principal Act is amended by the repeal of section 3 andRepeal

This provision says section 3 of the principal Act is repealed and replaced.

3. The principal Act is amended by the repeal of section 3 and the substitution therefor of the following:

Section 3Verify source

§ 3(1) The Commissioner-General shall, subject to theProvision

The Commissioner-General must give effect to this Act under the Minister’s direction and may delegate powers or duties in writing, subject to specified conditions, to an officer in the Authority.

3. (1) The Commissioner-General shall, subject to the direction of the Minister, be responsible for giving effect to the provisions of this Act and shall in exercising those functions have all the powers conferred on the Commissioner-General by the Income Tax Act. (2) The Commissioner-General may, in writing and subject to conditions that the Commissioner-General may specify, delegate to an officer in the Authority any power conferred, or any duty imposed, on the Commissioner-General by this section.

Section 3Verify source

§ 4Section 4 of the principal Act is amendedAmendment

Section 4 is amended to add the word “consecutive” after “three” in subsection (1B), and to insert a new paragraph setting ten per cent of the realised value for a mineral processing licence.

4. Section 4 of the principal Act is amended— (a) in subsection (1B), by the insertion of the word “consecutive” immediately after the word “three” and (b) in subsection (2), by the— (i) insertion of the following new paragraph immediately after paragraph (a): (b) ten per cent of the realised value in respect of a mineral processing licence;; and (ii) renumbering of paragraphs (b), (c) and (d) as paragraphs (c), (d) and (e), respectively. Amendment of section 6

Section 4Verify source

§ 5Section 6 (1) of the principal Act is amended by the deletionSubstitution

Paragraph (d) is replaced so that it refers to an exempt public benefit organisation in accordance with the Income Tax Act.

5. Section 6 (1) of the principal Act is amended by the deletion of paragraph (d) and the substitution therefor of the following: Cap. 323 Amendment of section 9 (d) an exempt public benefit organisation in accordance with the Income Tax Act;.

Section 5Verify source

§ 6Section 9 of the principal Act is amended by the insertion ofAmendment

A non-transferor may file a provisional return for the transferor in limited circumstances.

6. Section 9 of the principal Act is amended by the insertion of the following new subsections immediately after subsection (1): (1A) Despite subsection (1), a person, other than the transferor of the property, shall be permitted to render a provisional return on behalf of the transferor where that person is— (a) permitted to do so through a court order; or Property Transfer Tax (Amendment) [No. 46 of 2021 689 (b) appointed as a proxy for the Registrar of the High Court, where the Registrar of the High Court is appointed by the court to render a provisional return on behalf of the transferor. (1B) A person referred to in subsection (1A) shall be permitted to render a provisional return on behalf of the transferor if the transferor— (a) (b) (c) is deceased; is absent from the Republic; or cannot be located despite reasonable efforts to do so. 690

Section 6Verify source

Legislative relationships

1 referenced instrument

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1 instrument

of section 3 and This provision says section 3 of the principal Act
Section 3

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