Income Tax (Tax Clearance) (Exemption) Regulations, 2006

If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.

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Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 40 of 2006
Version: 31 Mar 2006
Language: en
Official source: View official record ↗

agricultural products revocation tax clearance tax clearance certificates transaction threshold transaction thresholds withholding tax exemption

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If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required. If agricultural products worth no more than 1,500,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required. This provision revokes the Income Tax (Withholding Tax)(Exemption) Regulations, 2006.

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Provisions of Income Tax (Tax Clearance) (Exemption) Regulations, 2006

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2
Where goods or services of a value not exceeding two
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AI-assisted research summary: If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.

2. Where goods or services of a value not exceeding two hundred thousand kwacha per transaction are supplied by any person or partnership, no tax clearance certificate shall be required.
3
Notwithstanding Regulation 2, where agricultural products
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AI-assisted research summary: If agricultural products worth no more than 1,500,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.

3. Notwithstanding Regulation 2, where agricultural products of a value not exceeding one million, five hundred thousand kwacha per transaction are supplied by any person or partnership, no tax clearance certificate shall be required.
4
The Income Tax (WithholdingTax)(Exemption) Regulations,
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AI-assisted research summary: This provision revokes the Income Tax (Withholding Tax)(Exemption) Regulations, 2006.

4. The Income Tax (WithholdingTax)(Exemption) Regulations, 2006 are hereby revoked. LUSAKA 3 I st March, 2006 [MFB.103/12/J] N. P. MAGANDE, Minister of Filla11ce a11d National Pla1mi11g Title and commence ment Exemption of goods or services from the requirement to produce a tax clearance certificate Exemption of agricultural products from the requirement to produce a tax clearance certificate Revocation of SI No. 5 and 23 of 2006 Copies of this Statutory I11strome11t can be obtained from the Government Pril,ter. P.O. Box 30136, Lusaka, Price K:500 each 164 . ·;----.__ Sfatutory I11strume11ts . 31st March, 2006

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Income Tax (Tax Clearance) (Exemption) Regulations, 2006

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Provisions of Income Tax (Tax Clearance) (Exemption) Regulations, 2006

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