Income Tax Act, 1967 | Act 32 of 1967 — Zambia law | Esheria

Income Tax Act, 1967

This section gives the short title: the Act may be cited as the Income Tax Act.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Zambia
Instrument
Act or statute
Citation
Act 32 of 1967
Version
Undated source snapshot
Language
en
Official source
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accounting periods accounts address changes administration administrative application allowable expenses allowance reduction allowances amended assessments annuities annuity contracts appeal determination appeals appeals process approval of contracts approval process approval withdrawal assessment assessment adjustment assessment appeals assessment objections assessments asset ownership change asset sale +294 more

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Statute overview

About this statute

This section gives the short title: the Act may be cited as the Income Tax Act. This section defines key terms used in the Income Tax Act. This section defines when an individual or other person is treated as resident in the Republic for a charge year. This section defines when income is treated as received, including cash, benefits, and amounts due or held for a person. The Commissioner-General must carry out this Act and appoint staff for the Direct Taxes Division.

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