Assessed tax arises where the Inspector of Taxes has raised assessments under Sections 63 and 64. Assessed tax on the assessment raised under Section 63 and 64 (a) and (b) is due and payable 30 days after the date of issue of the assessment, while the tax on the assessment raised under Section 64(c) is payable on demand.

Provisional tax as calculated on any return of provisional income under Section 46 (a) is payable in four equal instalments as follows:

1st instalment is due on 30th June and payable on or before 14th July.

2nd instalment is due on 30th September and payable on or before 14th October.

3rd instalment is due on 31st December and payable on or before 14th January.

4th instalment is due on 31st March and payable on or before 14th April.

It should be noted that the first three instalments listed above are payable in the current calendar year, that is to say, the year for which the return is made, and the fourth instalment falls in the following calendar year. However, all the four instalments are due and payable in the same charge year.

All employers are required under Section 71 of the Income Tax Act and PAYE regulations, to deduct tax from payments of emoluments made to their employees, whether or not they have been directed to do so by the Zambia Revenue Authority.

The PAYE tax deducted must be remitted by employers to Zambia Revenue Authority by the 14th of the month following the month in which the deduction was made.

Withholding tax deducted from these payments should be remitted on or before the 14th day of the subsequent month of deduction.

Payment is due within 14 days from the date of completion of the transaction.

Payment is due within fourteen days from the date of completion of the transactions.