Income Tax (Tax Clearance) (Exemption) Regulations, 2006

If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.

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

Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 40 of 2006
Version: 31 Mar 2006
Language: en
Official source: View official record ↗

agricultural products revocation tax clearance tax clearance certificates transaction threshold transaction thresholds withholding tax exemption

Publicly available, excluded from search-engine indexing

This page remains available for direct access and API use, but this release emits noindex,follow for the following reason:

The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)

Statute overview

About this statute

If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required. If agricultural products worth no more than 1,500,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required. This provision revokes the Income Tax (Withholding Tax)(Exemption) Regulations, 2006.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of Income Tax (Tax Clearance) (Exemption) Regulations, 2006

Showing 3 of 3

2
Where goods or services of a value not exceeding two
Verify source ↗

AI-assisted research summary: If goods or services worth no more than 200,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.

2. Where goods or services of a value not exceeding two hundred thousand kwacha per transaction are supplied by any person or partnership, no tax clearance certificate shall be required.
3
Notwithstanding Regulation 2, where agricultural products
Verify source ↗

AI-assisted research summary: If agricultural products worth no more than 1,500,000 kwacha per transaction are supplied by any person or partnership, a tax clearance certificate is not required.

3. Notwithstanding Regulation 2, where agricultural products of a value not exceeding one million, five hundred thousand kwacha per transaction are supplied by any person or partnership, no tax clearance certificate shall be required.
4
The Income Tax (WithholdingTax)(Exemption) Regulations,
Verify source ↗

AI-assisted research summary: This provision revokes the Income Tax (Withholding Tax)(Exemption) Regulations, 2006.

4. The Income Tax (WithholdingTax)(Exemption) Regulations, 2006 are hereby revoked. LUSAKA 3 I st March, 2006 [MFB.103/12/J] N. P. MAGANDE, Minister of Filla11ce a11d National Pla1mi11g Title and commence ment Exemption of goods or services from the requirement to produce a tax clearance certificate Exemption of agricultural products from the requirement to produce a tax clearance certificate Revocation of SI No. 5 and 23 of 2006 Copies of this Statutory I11strome11t can be obtained from the Government Pril,ter. P.O. Box 30136, Lusaka, Price K:500 each 164 . ·;----.__ Sfatutory I11strume11ts . 31st March, 2006

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

About this LexChat collection

Publisher and coverage

LexChat is published by Esheria. Coverage reflects the legislation currently mapped from identified source collections; it may be incomplete, delayed, or later corrected. The official source controls where it differs from this research page.

AI and research method

AI-generated material is explicitly labelled and published only through LexChat's quality controls. It is a research aid, not the source document.

Corrections and reporting

Report a source mismatch, factual issue, personal-data concern, or licensing question to support@esheria.co.ke. Include this page's URL and the supporting official source so the record can be reviewed, corrected, restricted, or withdrawn.

Legal-information disclaimer

LexChat provides legal information and research tools, not legal advice. Verify currency, status, citations, and jurisdiction with authoritative sources and a qualified professional where appropriate.

Income Tax (Tax Clearance) (Exemption) Regulations, 2006

Publicly available, excluded from search-engine indexing

About this statute

Search within this statute

Provisions of Income Tax (Tax Clearance) (Exemption) Regulations, 2006

Ask AI about this statute

Sign in to ask AI about this statute