Zambia Statutory instrument

Zambia legislation

Tobacco Levy Regulations, 2018

levy collectionlevy proceedsministerial determinationrevocationtobacco levytobacco sales

Jurisdiction: Zambia
Structure: 5 provisions
Citation: SI 67 of 2018
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“This section says the regulations may be cited as the Tobacco Levy Title Regulations, 2018.”

This section says the regulations may be cited as the Tobacco Levy Title Regulations, 2018. This provision defines “leviable tobacco” to include all classes of tobacco prescribed under section 59 of the Tobacco Act. A 2% levy applies to leviable tobacco sold by a grower, and buyers or licence holders must withhold and remit it to the Permanent Secretary. For section 9, the body named in the Second Schedule may receive assistance from levy proceeds determined by the Minister. This section revokes the Tobacco Levy Regulations, 1968.

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These Regulations may be cited as the Tobacco Levy

This section says the regulations may be cited as the Tobacco Levy Title Regulations, 2018.

Section 1

For the purposes of these Regulations, leviable tobacco

This provision defines “leviable tobacco” to include all classes of tobacco prescribed under section 59 of the Tobacco Act.

Section 2

Section 3

A 2% levy applies to leviable tobacco sold by a grower, and buyers or licence holders must withhold and remit it to the Permanent Secretary.

Section 3

Section 4

For section 9, the body named in the Second Schedule may receive assistance from levy proceeds determined by the Minister.

Section 4

The Tobacco Levy Regulations, 1968 are revoked

This section revokes the Tobacco Levy Regulations, 1968.

Section 5

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Source record from zambialii.org · Undated source snapshot

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Showing 5 of 5 provisions

Provision 5

§ 1These Regulations may be cited as the Tobacco LevyProvision

This section says the regulations may be cited as the Tobacco Levy Title Regulations, 2018.

1. These Regulations may be cited as the Tobacco Levy Title Regulations, 2018.

Section 1Verify source

§ 2For the purposes of these Regulations, leviable tobaccoProvision

This provision defines “leviable tobacco” to include all classes of tobacco prescribed under section 59 of the Tobacco Act.

2. For the purposes of these Regulations, leviable tobacco includes all classes of tobacco prescribed under section 59 of the Tobacco Act. Leviable tobacco

Section 2Verify source

§ 3Section 3Provision

A 2% levy applies to leviable tobacco sold by a grower, and buyers or licence holders must withhold and remit it to the Permanent Secretary.

3. (1) A two percent levy shall be payable on the total weight in kilogrammes of leviable tobacco sold by a grower. (2) A buyer of leviable tobacco shall withhold the levy on the purchase of the tobacco sold by or on behalf of a grower on the day of sale. Payment, collection and remittance of levy (3) A levy collected by the buyer on behalf of the grower shall be remitted to the Permanent Secretary within a month following the week in which the levy becomes due under sub- regulation (2). (4) Where a holder of a sales floor licence sells leviable tobacco on behalf of a grower, the holder of that sales floor licence shall withhold the tobacco levy and remit it to the Permanent Secretary. (5) The holder of a tobacco sales floor licence shall submit a return on the tobacco sales and collection and remittance of the tobacco levy to the Permanent Secretary in Form I set out in the First Schedule. (6) The Permanent Secretary shall on receipt of the levy issue to the buyer a receipt. Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka, Price K8.00 each 672 Statutory Instruments 31st August, 2018 (7) Each remittance of tobacco levy shall be supported by the tobacco sales statement from the holder of a sale floor licence on which the buyer purchased the tobacco. (8) The Permanent Secretary may, at any time after the receipt of the remittance, where the Permanent Secretary is not satisfied that the return in respect of a payment is correct, call on the person making the remittance to produce evidence of all relevant transactions in leviable tobacco for the purposes of determining the amount of levy payable by that person.

Section 3Verify source

§ 4Section 4Provision

For section 9, the body named in the Second Schedule may receive assistance from levy proceeds determined by the Minister.

4. For the purpose of section 9 of the Act, the body specified in the Second Schedule may be given assistance from the proceeds of the levy determined by the Minister.

Section 4Verify source

§ 5The Tobacco Levy Regulations, 1968 are revokedProvision

This section revokes the Tobacco Levy Regulations, 1968.

5. The Tobacco Levy Regulations, 1968 are revoked. Prescribed bodies Revocation of SI No. 161 of 1968 31st August, 2018 Statutory Instruments 673 FIRST SCHEDULE (Regulation 3) PRESCRIBED FORMS Form I The Board Secretary Tobacco Board of Zambia LUSAKA REMITTANCE OF TOBACCO LEVY: SEASON 20 .................................... Name: .......................................................................................................................................... Position: ...................................................................................................................................... Address of person making this remittance: .................................................................................. Class of tobacco: .......................................................................................................................... Date of sale: ................................................................................................................................. Weight: kg.: .................................................................................................................................... Total weight of this: Total Value of Tobacco sold in US$ Average Price per kg in US$ Total levy remittance: Kg. Number of bales in US$ ZMK Date: ................................................ Signature: ...................................................... 674 Statutory Instruments 31st August, 2018 SECOND SCHEDULE (Regulation 4) NAMES AND ADDRESS OF PRESCRIBED BODIES Name: .......................................................................................................................................... Registered Office: ........................................................................................................................ Physical address:........................................................................................................................... Email address: .............................................................................................................................. Postal address: ............................................................................................................................... The Tobacco Association of Zambia, P. O Box 32617, Lusaka, Zambia. LUSAKA 27th August, 2018 M. Z. J. KATAMBO, Minister of Agriculture

Section 5Verify source

Legislative relationships

1 referenced instrument

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T–Z

1 instrument

Tobacco Act
Section 2

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