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[…]Mkokweza Senior Partner CMkokweza@corpus.co.zm  +260 211 372 300 / 01 / 04   Namakuzu Shandavu Partner NShandavu@corpus.co.zm   +260 211 372 300 / 01 / […]

[…]in the tax chargeable on income received by a special purpose vehicle (“SPV”) under a PPP for the first five years that a project makes profit by 20% of the tax which would otherwise be chargeable on that income; the introduction of an accelerated rate of wear and tear allowance on a straight-line basis, not exceeding 100 % for any implement, plant and machinery acquired and used under a PPP; Value Added Tax (“VAT”) relief on imported equipment and machinery where duty is waived under the Customs and Excise (Regulations) for a PPP project; an extension of the provisions under […]

[…]capacities by 10%; the introduction of Excise Duty at the rate of 15% on various plastic articles; and for Value Added Tax purposes, standard rating diesel or semi diesel generators; and generators with spark ignition internal combustion piston engines.   For a further discussion on the Green Economy please feel free to contact us. Charles Mkokweza Senior Partner CMkokweza@corpus.co.zm  +260 211 372 300 / 01 / 04   Namakuzu Shandavu Partner NShandavu@corpus.co.zm   +260 211 372 300 / 01 / […]

[…]an investor friendly mining atmosphere. We shall, in the coming days delve into each of the reforms and how the same can be harnessed by potential […]

[…]the much-needed revenue, the 2023 budget is an interplay between revenue concessionary measures and compensating measures. As we enter the new year, we are set to see several reforms being made to, among other things, the property transfer tax (“PTT”) regime in Zambia. Below is our brief analysis on some of the measures proposed to the PTT regime. Changes to the rates of PTT  We note the proposed increase in PTT on the transfer of land, shares and intellectual property from the current rate of 5% to 7.5%. By introducing this compensating measure, the government aims to enhance domestic resource […]