Search results | Land Portal

Search results

Showing items 1 through 9 of 7.
  1. Library Resource
    Legislation
    December, 2017
    Zambia

    This Act amends the Property Transfer Tax Act in section 2, 4, 5 and 11. In section a definition of "intellectual property is inserted. Other amendments concern valuation of property, also of mining rights. A new section (12B) concerning disclosure of information on relationship between companies.

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

  2. Library Resource
    Legislation
    Zambia, Africa, Eastern Africa

    This Act amends the Property Transfer Tax Act in section 3, 4 and 6. In section 3 a minor amendment is made concerning delegation of functions and powers of Commissioner. The amendment of section 4 concerns the rate of tax in respect of a mining right or an interest in the mining right in and respect of land. Section 6 is amended in provisions concerning exemption from the provisions of this Act of any public benefit organisation or trust listed as such under the Income Tax Act.

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

  3. Library Resource
    Legislation
    Zambia, Africa, Eastern Africa

    This Act amends the Property Transfer Tax Act in subsection (2) of section 5 by the insertion of a new provision which allows the Commissioner General, in determining the realised value for shares, to make adjustments in accordance with the provisions of sections 97A, 97AA, 97C and paragraph 22A of the Fifth Schedule to the Income Tax Act. Section 5 concerns the assessment of the value of property.

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

  4. Library Resource
    Legislation
    Zambia, Africa, Eastern Africa

    This Act amends the Property Transfer Tax Act in subsection (6) of section 5 on non-existence of the realised value of transfer of property within a group of companies whose holding company is incorporated in Zambia in case such transfer was carried out for the purpose of effecting internal organisation of that group.

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

  5. Library Resource
    Legislation
    Zambia, Africa, Eastern Africa

    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)

  6. Library Resource

    An Act to amend the Property Transfer Tax Act.

    Legislation
    Zambia, Africa, Eastern Africa

    This Act amends the Property Transfer Tax Act in subsection (2) of section 4 on the rate of tax and in subsection (1) of section 6 on organizations which shall be exempt from the provisions of the principal Act.

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

  7. Library Resource

    An Act to provide for the charging and collection of a tax based on the value realised from the transfer of certain property in the Republic; and to provide for matters connected with or incidental to the foregoing.

    Legislation
    Zambia, Africa, Eastern Africa

    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.

Land Library Search

Through our robust search engine, you can search for any item of the over 64,800 highly curated resources in the Land Library. 

If you would like to find an overview of what is possible, feel free to peruse the Search Guide


Share this page