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Community Organizations Zambia LII
Zambia LII
Zambia LII
Acronym
ZambiaLII
Data aggregator

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Zambia
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AfricanLII
Civil Society OrganizationNetwork

AfricanLII liberates public legal information in Africa.<

An online legal database with laws and legislation from Zambia, part of the AfricaLII intitiative. 

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Displaying 11 - 13 of 13

Property Transfer Tax (Amendment) Act, 2012 (No. 13 of 2012).

Legislation
Zâmbia
África
África Oriental

This Act amends the Property Transfer Tax Act in: section 2 by inserting definitions of, among other things "mining right"; in section 4 on the rate of property tax; in section 5 which concerns the assessment of the value of property in relation with mining rights; and in section 9 by adding a new subsection on corrective action if a holder of a mining right fails to pay property tax. It also inserts a new section 12(a) on tax information agreements and exchange.

Amends: Property Transfer Tax Act (Cap. 340). (2005)

Property Transfer Tax Act (Cap. 340).

Legislation
Zâmbia
África
África Oriental

This Act imposes a tax upon the transfer of property, i.e. (a) any land in the Republic; (b) any share issued by a company incorporated in the Republic. Where the property to be valued is land, the realised value shall be the price at which it could, at the time of its transfer, reasonably have been sold on the open market as determined by the Commissioner-General. Any co-operative society registered under the Co-operative Societies Act shall be exempt from the provisions of this Act. The Act also concerns taxation of the transfer of mortgaged property.