Income Tax Act
ZambiaAct of Parliament1996No. Act No. 7 of 1996
In force, and amended by 19 amendment Acts. Check the amendments before relying on the wording of a section.
The Income Tax Act is an Act of the Parliament of Zambia enacted in 1996. It contains 129 sections. Read its sections below, or ask Levy any question about the Income Tax Act and get an answer grounded in the Act with citations.
Sections of the Income Tax Act
- S. 1Income from immovable property may be taxed in the Contracting State in which such property is situated.
- S. 2The term "immovable property", shall be defined in accordance with the law of the Contracting State in which the
- S. 3The term "permanent establishment" shall not be deemed to include-
- S. 4A person acting in a Contracting State on behalf of an enterprise of the other Contracting State-other than an
- S. 5An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other
- S. 6The fact that a company which is a resident of a Contracting State controls or is controlled by a company which
- S. 7Where profits include items of income which are dealt with separately in other Articles of this Convention, then
- S. 8Where-
- S. 9Repealed by Act No. 11 of 1974
- S. 10R ecords of assessment
- S. 11Repealed by Act No. 2 of 1995
- S. 12N otices and service
- S. 13R epealed by Act No. 7 of 1996
- S. 14C harge of Tax
- S. 15E xemptions from tax
- S. 16C hargeability of income that cannot be remitted on accrual
- S. 17C lassification of income
- S. 18Rates of initial and wear and tear allowances
- S. 19I ncome deemed received
- S. 20R epealed by Act No. 7 of 1996
- S. 21A pportionment of gratuities and compensation for loss of office
- S. 22A pportionment of income
- S. 23P rovisions relating to income from business
- S. 24P rovisions relating to income after cessation of business
- S. 25Change of ownership of mine
- S. 26I ncome of partner
- S. 27S pecial provisions relating to deceased's estate and trusts
- S. 28I ncome of non-resident air, sea or land transport business
- S. 29D eductions generally
- S. 30L osses
- S. 31T ransfer of losses
- S. 32L osses prior to bankruptcy, etc
- S. 33Capital allowances are deducted in ascertaining the gains or profits of a Capital allowances
- S. 34I nvestment allowances
- S. 35P reliminary business expenses
- S. 36A mount paid after cessation of business
- S. 37A pproved fund deductions
- S. 38T echnical education
- S. 39S ubscriptions
- S. 40R epealed by Act No. 3 of 1997
- S. 41C harities
- S. 42R epealed by Act No. 3 of 1997
- S. 43D eduction for research
- S. 44C ase of no deduction
- S. 45N otice to Commissioner-General
- S. 46(1) Every person liable to tax for any charge year, other than an individual Returns generally
- S. 47F urther provisions as to returns
- S. 48I nformation generally
- S. 49S tatement of bank accounts, assets, etc.
- S. 50R eturn of lodgers and inmates
- S. 51Whenever so required by the Commissioner-General, and in the prescribed Information as to
- S. 52R epealed by Act No. 3 of 1997
- S. 53P ublic documents
- S. 54I nformation as to companies
- S. 55A ccounts and records
- S. 56D ocuments in support of returns
- S. 57E xamination by Commissioner-General
- S. 58For the purpose of obtaining full information in respect of the income of any Production and
- S. 59R epealed by Act No. 7 of 1996
- S. 60A mount of dividends, interest or royalties to be included in income
- S. 61P artnership returns
- S. 62B usiness accounts
- S. 63C ommissioner-General's power to assess
- S. 64E stimated assessments
- S. 65A ssessment rules
- S. 66T axpaying agents
- S. 67(1) Every taxpaying agent, in respect of the income which he receives as an Assessment of
- S. 68R ight of taxpaying agent
- S. 69C ompany's taxpaying agent
- S. 70E rrors in form
- S. 71A ssessment, charge, collection and recovery
- S. 72A ssessment not always necessary
- S. 73P riority on insolvency
- S. 74D ouble taxation agreements
- S. 75D ouble taxation relief
- S. 76U nilateral double taxation relief
- S. 77W hen tax due and payable
- S. 78(1) Subject to the provisions of subsection (5) any tax assessed under sections Penalty for
- S. 79R ecovery and proceedings
- S. 80D eduction of tax from interest and royalties
- S. 81D eduction of tax from dividends
- S. 82D eduction on tax from lump sum payments
- S. 83Any person or partnership who holds or is in possession of any kind of property Property not in
- S. 84A gent for payment of tax
- S. 85R epealed by Act No. 7 of 1996
- S. 86L iability where property alienated
- S. 87R efunds in general
- S. 88R efunds in cases of accumulated income
- S. 89R efund or set-off of tax chargeable on a beneficiary
- S. 90R efund or set-off of tax deducted from dividends, etc
- S. 91E rror or mistake relief
- S. 92R emission of Tax
- S. 93T ax less than three thousand kwacha not payable
- S. 94N o set-off or refund where that is the object of change of ownership of shares
- S. 95T ransactions designed to avoid tax liability
- S. 96I ncurred loss not deductible in certain cases
- S. 97C ommissioner-General may avoid trust
- S. 98G eneral penalty
- S. 99P enalty for failure to comply with notice, etc.
- S. 100P enalty for incorrect returns, etc.
- S. 101No complaint charging any offence under section ninety-eight or ninety-nine Time Limit
- S. 102(1) Any person who wilfully with intent to evade or to assist another person to Penalty for fraudulent
- S. 103B odies corporate
- S. 104P ower to search and seize
- S. 105D ocuments in evidence
- S. 106Assessments good until disproved
- S. 107Establishment of Tax Appeal Court, its composition and powers
- S. 108Objection to assessment
- S. 109Appeal against assessment
- S. 110Determination of appeals
- S. 111Appeal to High Court and Supreme Court
- S. 112Privacy of proceedings
- S. 113Adjustment on successful objection or appeal
- S. 114Appeals from Commissioner-General's discretion and determinations
- S. 115Loss certificate for appeal
- S. 116Repeals
- S. CSection C
- S. IPRELIMINARY AND INTERPRETATION
- S. IIADMINISTRATION
- S. IIICHARGE OF TAX
- S. IVDEDUCTIONS
- S. IXAVOIDANCE
- S. VRETURNS AND ASSESSMENTS
- S. VIPAY AS YOU EARN
- S. VIIDOUBLE TAXATION RELIEF
- S. VIIICOLLECTION, RECOVERY, REFUND AND RELIEFS
- S. XOFFENCES AND PENALTIES
- S. XIOBJECTIONS AND APPEALS
- S. XIIREPEALS AND TRANSITIONAL PROVISIONS