Income Tax (Turnover Tax) (Amendment) Regulations, 2021
These regulations may be cited by name and come into operation on 1 January 2022.
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- Jurisdiction
- Zambia
- Instrument
- Statutory instrument
- Citation
- SI 108 of 2021
- Version
- 31 Dec 2021
- Language
- en
- Official source
- View official record ↗
commencement definitions finance turnover tax
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Statute overview
About this statute
These regulations may be cited by name and come into operation on 1 January 2022. This amendment replaces the definition of “turnover” so it includes gross earnings, income, revenue, takings, yield, or proceeds, but excludes interest, royalties, and dividends.
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Income Tax (Turnover Tax) (Amendment) Regulations, 2021
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