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[…]for farming, car parks and water bodies (where a person owns a waterfront and lease out such for commercial purposes). It also extends to boats that operate on water for commercial purposes, and boarding houses. In the same respect, some properties are excluded from this including lodges licenced to operate as such, machines leased out, and use of goodwill. Prior to the 1 January 2022 amendment to the ITA, rental income was taxed under the withholding tax collection mechanism at the rate of 10% of the gross rental income. The obligation to collect and account for the tax was […]

Lubena Give Nalwimba

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National Health Insurance Article

In recent years, the Government of the Republic of Zambia has undertaken several health reforms in a quest to achieve universal health coverage, including the enactment of the National Health Insurance Act (the “NHI Act”) and the subsidiary legislation operationalising the National Health Insurance Scheme. In this Alert, we briefly explain the provisions of the NHI Act as well as the interface with the recently enacted Employment Code […]

AGRICULTURAL INSTITUTE OF ZAMBIA ACT

Authors: Jacqueline Jhala and Dalitso Ng’ona Date: 15 September 2023 On 27 June 2023, the Minister of Agriculture, Mr. Reuben Mutolo Phiri, duly issued the Agricultural Institute of Zambia Act (Commencement) Order, S.I. No 19 of 2023 which brought into effect the Agricultural Institute of Zambia Act No.2 of 2017 (the […]

ACCOUNTING FOR VALUE ADDED TAX ON CROSS BORDER ELECTRONIC SERVICES

Authors: Jacqueline Jhala and Dalitso Ng’ona Date: 16 April 2024 Following enactment of the Value Added Tax (Cross Border Electronic Services) Regulations, 2024 (the “VAT Cross Border Regulations”), on 23 February 2024, the following should be noted with respect to accounting for value added tax (VAT) on cross border electronic […]