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Tax Information – Zambia Revenue Authority

The Income tax Act (Chapter 323 of the Laws of Zambia) is the legislation that governs the taxation of Income in Zambia. Income tax is tax on profits made by Limited Companies, Partnerships and Self-Employed individuals as well as on emoluments earned by employees. All profit making persons have an obligation to pay Income tax on their profits.

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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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May 22, 2018· 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. Who is affected by the regulations?

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Zambia to issue revised transfer pricing regulations

Executive summary. Zambia's Minister of Finance is set to approve amendments to regulations on transfer pricing, which set forth procedures for the assessment of the transfer pricing transactions between related entities and allow for adjustments to the taxable profit by the tax authorities as well as documentation requirements.

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The official investment guide to Zambia, published by Boston Research and Intelligence Group ([email protected]), in collaboration with Zambia Development Agency.

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Nov 28, 2018· In April 2018, with the assistance of the ATAF International Taxation team, Zambia released new transfer pricing Regulations to supplement its existing legislation and regulation. The new Regulations provide rules on a wide range of transfer pricing issues such as the use of the most appropriate transfer pricing method and specifying the documentation taxpayers must maintain to …

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Zambia Zambia. REVIEW 12TH EDITION 2011/12 1 Contents Mining & Copperbelt Physical Infrastructure Education & Training Health Useful Information Index to Advertisers Forestry & Timber Foreword Introduction Trade & Investment Business & Finance Tourism Agriculture & Fisheries Manufacturing 2 37 4 89 14 100 20 102 80 105 54 108 66 74 Published by Directory Publishers of Zambia …

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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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The Income Tax (Transfer Pricing) Regulations 2000 provide further explanations regarding the application of transfer pricing provisions contained in the Income Tax Act. Scope of Transfer Pricing Regulations: Zambia's transfer pricing policy does not only apply to cross-border transactions but also to transactions between Zambian taxpayer ...

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