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guidance on the application of the arm's length principle and Zambia's transfer pricing documentation requirements. The new regulations, read together with the Transfer Pricing (Regulations), 2000, are hereinafter referred to as the transfer pricing regulations. Below is a summary of key provisions of the transfer pricing regulations.
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On 6 April 2018 Zambia officially gazetted new transfer pricing legislation (the Regulations), which came into effect on 1 January 2018. Some of the features of the new legislation are summarised below: The Regulations are in line with the transfer pricing legislative framework developed by the African Tax Administration Forum (ATAF), which are based on […]
the Withholding Tax is deducted must be situated in Zambia. The rate of Withholding Tax is 10%. The payer (tenant) is responsible for deducting Withholding Tax from gross rentals on the date of accrual of any amount due to the payee (landlord). The tenant should remit the amount so deducted to the Zambia Revenue Authority. This is the final tax. At
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Rate of Tax. The rate of tax applicable on the transfer of land or shares is 5% and 10% for a mining right. Transfer to immediate family. Where a person transfers his property to a member of his immediate family, the Realised Value of such property is the actual price, if any received by transferor.
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a) If the basic real property tax and the additional tax accruing to the special and/or the idle land tax imposed thereon are paid in advance for the whole year on may year during the period from the first day of January, to the thirty-first (31st) day of march, the taxpayer shall be entitled to a discount of twenty percent (20%) of the amount ...
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Similarly, regulations governing occupational health and safety in mineral sector should be updated from time to time with development and adoption of new mining technologies and methods. It is important that a high standard for occupational health and safety be set through an appropriate set of legal provisions, as well as through monitoring ...
Zambian Government issues 2020 Tax amendment Acts. On 1 January 2020, various Tax Amendment Acts came into effect in line with the pronouncements made in Zambia's 2020 National Budget. The Minister of Finance had announced that the Government would be working on broader reforms aimed at increasing tax revenue and improving compliance.
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General Tax Information. The Zambia Revenue Authority (ZRA) announces the launch of the First Edition of Tax Statistics in Zambia, a data supplement to the Authority's annual report. This publication serves as a tool in response to our key mandate in providing tax statistics to …
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Income Tax Act, Chapter 323 of the Laws of Zambia (hereinafter referred to as "the Act") and the Income Tax (Transfer Pricing) Regulations, Statutory Instrument No. 20 of 2000 (hereinafter referred to as "the Transfer Pricing Regulations of 2000) and describes the changes introduced
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Zambia also welcomes the pledge by the IMF, through the IMFC, to push the agenda for a globally fair and modern international tax system, and where appropriate, to address competition and tax ...
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The Zambia Revenue Authority (ZRA) announces the launch of the First Edition of Tax... Download ZRA 2020 ANNUAL REPORT 21.76 473 downloads
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