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Property Transfer Tax (Amendment) Act, 2012 (No. 13 of 2012).

Country/Territory
Zambia
Document type
Legislation
Date
2012
Source
FAO, FAOLEX
Subject
Land & soil, Mineral resources
Keyword
Land valuation Tax/levy Mining Authorization/permit
Geographical area
Africa, Eastern Africa, Landlocked Developing Nations, Least Developed Countries
Abstract

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.

Full text
English
Website
www.zambialii.org

References - Legislation

Amends

Property Transfer Tax Act (Cap. 340).

Legislation | Zambia | 1984 (2005)

Keyword: Transfer, Tax/levy

Source: FAO, FAOLEX