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[…]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 […]

[…]the MFEZs and industrial parks to increase to 50% of profits for years 11 to 13 and 75% of profits for years 14 and 15. We believe that these incentives are meant to restructure the MFEZ and industrial parks into exporting processing zones. Further, the ring-fencing of the incentives will ensure a level playing field between businesses in the MFEZ and those outside when selling their products in the domestic market. The Author, Jackie Jhala, is a Partner in the Firm’s Corporate […]