Property Transfer Tax (Amendment) Act, 2009 (No. 4 of 2009).

Materia

Tierra y suelos

Palabra clave

Valoración de tierras Tasa/impuesto

Área geográphica

Africa, Africa Oriental, Naciones en desarrollo sin litoral, Países menos desarrollados

Resumen

This Act amends the Property Transfer Tax Act in subsection (2) of section 5 by the insertion of a new provision which allows the Commissioner General, in determining the realised value for shares, to make adjustments in accordance with the provisions of sections 97A, 97AA, 97C and paragraph 22A of the Fifth Schedule to the Income Tax Act. Section 5 concerns the assessment of the value of property.

Texto completo

Inglés

Página web

www.zambialii.org

Referencias - Legislación

Enmienda

Property Transfer Tax Act (Cap. 340).

Legislación | Zambia | 1984 (2005)

Palabra clave: Transferencia, Tasa/impuesto

Fuente: FAO, FAOLEX