Transcription of TAX SYSTEM - ZAMBIA
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TAX SYSTEM - ZAMBIA
1 TAX SYSTEM The Ministry of Finance and National Planning is responsible for the formulation of tax policy, in ZAMBIA and the implementing agency is the ZAMBIA revenue Authority (ZRA). The legislative framework relating to the regulation and administration of the taxation is provided for in the Income Tax Act 1966, as amended. The source of income and residence are the basis for liability to tax under the Zambian tax regime. The Income Tax Act requires every person (embracing every business entity, enterprise or individual) receiving income liable to tax under the Act to notify the ZRA, in writing, accordingly within thirty (30) days from the date of first receiving such income and the Act also provides for penalties for failure to give the necessary notice.
1 TAX SYSTEM The Ministry of Finance and National Planning is responsible for the formulation of tax policy, in Zambia and the implementing agency is the Zambia Revenue
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