Property Transfer Tax Act (Cap. 340).

País/Territorio: Zambia
Tipo de documento: Legislación
Fecha: 1984 (2005)
Fuente: FAO, FAOLEX
Título completo: An Act to provide for the charging and collection of a tax based on the value realised from the transfer of certain property in the Republic; and to provide for matters connected with or incidental to the foregoing.

Materia: Tierra y suelos
Palabra clave: Transferencia Tasa/impuesto
Área geográphica: Africa, Africa Oriental, Naciones en desarrollo sin litoral, Países menos desarrollados

Resumen: This Act imposes a tax upon the transfer of property, i.e. (a) any land in the Republic; (b) any share issued by a company incorporated in the Republic. Where the property to be valued is land, the realised value shall be the price at which it could, at the time of its transfer, reasonably have been sold on the open market as determined by the Commissioner-General. Any co-operative society registered under the Co-operative Societies Act shall be exempt from the provisions of this Act. The Act also concerns taxation of the transfer of mortgaged property.
Texto completo: Inglés
Página web: www.zambialii.org