Property Transfer Tax Act (Cap. 340).

Pays/Territoire: Zambie
Type du document: Législation
Date: 1984 (2005)
Source: FAO, FAOLEX
Titre complet: 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.

Sujet: Terre et sols
Mot clé: Transfert Taxe/impôt
Aire géographique: Afrique, Afrique Orientale, Nations en développement sans littoral, Pays les moins avances

Résumé: 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.
Texte intégral: Anglais
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