Property Transfer Tax Act
ZambiaAct of Parliament
In force, and amended by 11 amendment Acts. Check the amendments before relying on the wording of a section.
The Property Transfer Tax Act is an Act of the Parliament of Zambia. It contains 13 sections. Read its sections below, or ask Levy any question about the Property Transfer Tax Act and get an answer grounded in the Act with citations.
Sections of the Property Transfer Tax Act
- S. 1S hort title and commencement
- S. 2I nterpretation
- S. 3F unctions and powers of Commissioner
- S. 4(1) Whenever any property is transferred, there shall be charged upon, and Property transfer tax
- S. 5R ealised value
- S. 6E xemptions
- S. 7(1) Any transfer of property to a person in his capacity as a liquidator shall not be Liquidators, receivers,
- S. 8(1) Where a mortgagee transfers any mortgaged property to enforce his rights Transfer by agents,
- S. 9R eturns, notices, etc.
- S. 10O bjections and appeals
- S. 11(1) The tax shall become due and payable within fourteen days of the date of Payment of tax and
- S. 12R ecovery of tax
- S. 13The Minister may, by statutory instrument, make regulations for the better Regulations