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Practice Notes

These PRACTICE NOTES describe the various changes introduced by the Income Tax (Amendment) Acts.

The commentary is for general guidance only and is not to be taken as an authority in any particular case.

The commentary is not exhaustive and does not, therefore, affect any person's right of appeal on any point concerning their liability to tax, nor does it preclude any discretionary treatment which may be allowed under the Act.

Inquiries may be made at the nearest office of the Zambia Revenue Authority, Direct Taxes Division Offices or Advice Center, Lusaka.

Practice Note No. 1 - 2012

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act.

The Practice Note also explains the changes introduced by Statutory Instrument No. 132 of 2011 (VAT Exemption Amendment Order), Statutory Instrument No. 133 (Zero Rating Exemption Amendment Order) and Statutory Instrument No. 131 (Income Tax PAYE Amendment Regulations).

Practice Note No. 1 - 2011
This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act No. 49 of 2010, the Property Transfer Tax (Amendment) Act No. 50 of 2010, and the Value Added Tax (Amendment) Act No. 48 of 2010, Statutory Instruments Nos. 87 of 2010(VAT Exemption Order), 88 of 2010(VAT Zero-rating Order), 89 of 2010(VAT Regulations) and Gazette Notice No. 816 of 2010.
(Commissioner-General Rules).

Practice Note No. 1 - 2010
This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act No 27 of 2009.

Practice Note No. 1 - 2009

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act 2009,

Practice Note No. 1 - 2008

This practice note describes the various changes introduced by the Income Tax (Amendment) Act 2008,

Practice Note No. 1 - 2007

This practice note describes the various changes introduced by the Income Tax (Amendment) Act 2007,

Practice Note No. 1 - 2006

This practice note describes the various changes introduced by the Income Tax (Amendment) Act 2006.

Practice Note No. 1 - 2005

This practice note describes the various changes introduced by the Income Tax (Amendment) Act 2005.

Practice Note No. 1 - 2004

This practice note describes the various changes introduced by the Income Tax (amendment) Act 2004.

Practice Note No. 2 - 2004

This describes the treatment of business income for businesses whose turnover is below K200million per annum. Such businesses now have to pay turnover tax, which is 3% of their turnover.

Practice Note No.3/2003 Withholding Tax

This Practice Note describes the provisions of Sections 81, 81A and 82A, which relate to the deduction of withholding tax from certain types of payments.

Practice Note 2 - 2003

This Practice Note describes the provisions of the Medical Levy Act 2003.

Practice Note No. 1 - 2003

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act 2003.

Practice Note - Share Options

This Practice Note describes the provisions of the Eighth Schedule introduced by the Income Tax (Amendment) Act 2002.

Practice Note 2002 - General

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act 2002.

Practice Note No. 1 - 2001

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act 2001.

Practice Note No. 1 - 2000

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act 2000

Practice Note (Leasing) / 1999

This Practice Note sets out the current Zambia Revenue Authority (ZRA) view on the normal accountancy and taxation treatment of leasing transactions in connection with the acquisition of fixed assets.

Practice Note No. 2 / 1998

Withholding Tax Deduction Of Tax Form Non Resident Contractors.

This Practice Note describes the various changes introduced by the Income Tax (Amendment) Act 1998.



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