Property Transfer Tax (Amendment) Act, 2015 (No. 16 of 2015)
颁布于 2015-12-17 · 文本截至 2026-10-01
以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。
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关于这部法律
- 语言
- English
- 类型
- 法令
- 组织
- Zambezi Watercourse Commission (ZAMCOM)
- 国家
- 赞比亚
- 主题
- Land and soil, Mineral resources
- 关键词
- land valuation, taxes, mining
- 类别
- metals-base, metals-precious, minerals-critical
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文本
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1. (1) This Act may be cited as the Property Transfer Tax Short title (Amendment) Act, 2015, and shall be read as one with the Property and commencement Transfer Tax Act, in this Act referred to as the principal Act. Cap. 340 (2) This Act shall come into operation on 1st January, 2016.
2. Section two of the principal Act is amended by the deletion Amendment of section 2 of the words “Mines and Minerals Development Act, 2008” Act No. 7 of wherever they appear and the substitution therefor of the words 2008 “Mines and Minerals Development Act, 2015”. Act No. 11 of 2015
3. Section three of the principal Act is amended in subsection Amendment of section 3 (2), by the deletion of the word “Direct” and the substitution therefor of the word “Domestic”.
4. Section four of the principal Act is amended by the deletion Amendment of section 4 of subsection (2) and the substitution therefor of the following: (2) The rate of tax is — (a) ten per cent of the realised value in respect of a mining right or an interest in the mining right; Copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka. Price K2.00 each. 426 No. 16 of 2015] Property Transfer Tax (Amendment) (b) five percent of the realised value in respect of land; and (c) five percent of the realised value in respect of shares. Amendment 5. Section six of the principal Act is amended by the deletion of section 6 in subsection (1), of paragraph (d) and the substitution therefor of the following: (d) any public benefit organisation or trust listed as such Cap. 323 under the Income Tax Act;