Zambia Revenue Authority ZRA Form
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People also ask
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Who pays property transfer tax in Zambia?
Note: The PTT on land, shares, mining rights, mining processing license and Intellectual property is paid by the seller. Where a person transfers property to a member of the immediate family, the realized value of such property is the actual price, if any received by the transferor.
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How do I get a tax ID number in Zambia?
Individual applicants for TPIN registration are required to select the option “FAST TRACK TPIN REGISTRATION” from the ZRA web portal ( ) for a simpler and quick process. Registration for TPIN does not require one to pay taxes to Zambia Revenue Authority (ZRA).
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What does ZRA do in Zambia?
ZRA's responsibilities include assessment and collection of taxes and duties, enforcement of relevant statutory provisions, facilitation of international trade, and advisory on aspects of tax policy.
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Who is exempted from VAT in Zambia?
This group exempts all health and medical services supplied by registered hospitals, clinics, doctors, opticians and dentists. It also exempts the supply of equipment solely designed for use by the blind and handicapped persons. For medicines and drugs, refer to Group 6 of The Value Added Tax (Zero-Rating) Order.
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How do I get a tax clearance certificate in Zambia?
How does one apply for a tax clearance certificate? A taxpayer can apply for a tax clearance online through the ZRA web portal. However, in order to apply for a tax clearance certificate, the taxpayer needs to be registered with ZRA for a TPIN and or appropriate tax types.
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Who is exempted from paying tax in Zambia?
Exempt categories of income include: Lump sum payments withdrawn from an approved fund at retirement age, death, or permanent incapacity. Approved payments for injury or sickness. A scholarship, bursary, or maintenance for education.
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Who is supposed to pay tax in Zambia?
Who is liable to pay Turnover Tax? Any person carrying on any business with an annual turnover of K800,000 or less. Any person whose business earnings are subject to withholding tax and it is not the final tax such as, rental income, commissions, interest earned by companies, royalties earned by residents, etc.
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Who is exempt from paying taxes?
Who Does Not Have to Pay Taxes? You generally don't have to pay taxes if your income is less than the standard deduction or the total of your itemized deductions, if you have a certain number of dependents, if you work abroad and are below the required thresholds, or if you're a qualifying non-profit organization.
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