Income Tax (Konoike Construction Company Limited) (Approval and Exemption) Order, 2025

This Order may be cited by its stated title, is deemed to have come into operation on 8 December 2022, and is revoked on 31 December 2027.

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Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 92 of 2025
Version: 31 Dec 2025
Language: en
Official source: View official record ↗

agriculture approval and exemption construction income tax income tax exemption project exemption revocation training facilities

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This Order may be cited by its stated title, is deemed to have come into operation on 8 December 2022, and is revoked on 31 December 2027. The Konoike Construction Company Limited is treated as exempt from income tax for the specified Agreement during the project period. Konoike Construction Company Limited’s income from the specified Schedule agreement, including interest, fees, and commission, is exempt from income tax. This section identifies an exchange of notes between the Governments of Japan and Zambia dated 8 November 2022. This section identifies a grant agreement between Japan International Cooperation Agency and the Government of the Republic of Zambia for a rice seeds production and training facilities project.

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Provisions of Income Tax (Konoike Construction Company Limited) (Approval and Exemption) Order, 2025

Showing 6 of 6

1
This Order may be cited as the Income Tax (Konoike
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AI-assisted research summary: This Order may be cited by its stated title, is deemed to have come into operation on 8 December 2022, and is revoked on 31 December 2027.

1. This Order may be cited as the Income Tax (Konoike Construction Company Limited) (Approval and Exemption) Order, 2025. Title, commence- ment and revocation (2) This Order is deemed to have come into operation on 8th December, 2022, and shall stand revoked on 31st December, 2027.
2
The Konoike Construction Company Limited is an approved
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AI-assisted research summary: The Konoike Construction Company Limited is treated as exempt from income tax for the specified Agreement during the project period.

2. The Konoike Construction Company Limited is an approved organisation for the purpose of exemption from income tax with respect to the Agreement specified in the Schedule for the duration of the project.
3
The income earned including interest, fees and commission
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AI-assisted research summary: Konoike Construction Company Limited’s income from the specified Schedule agreement, including interest, fees, and commission, is exempt from income tax.

3. The income earned including interest, fees and commission by Konoike Construction Company Limited pursuant to the agreement specified in the Schedule is exempt from income tax in accordance with paragraph 4(b) of part II of the Second Schedule to the Act. Approval and exemption from income tax Exemption from tax Copies of this Statutory Instrument can be obtained from the Government Printer, P.O.Box 30136, 10101 Lusaka Price K4.00 each 886 Statutory Instruments 31st December, 2025 SCHEDULE (Paragraphs 2 and 3) AGREEMENT

Part

SCHEDULE

1
Exchange of notes between the Government of the Republic of Japan and
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AI-assisted research summary: This section identifies an exchange of notes between the Governments of Japan and Zambia dated 8 November 2022.

1. Exchange of notes between the Government of the Republic of Japan and the Government of the Republic of Zambia dated 8th November, 2022.
2
Grant Agreement between Japan International Cooperation Agency and the
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AI-assisted research summary: This section identifies a grant agreement between Japan International Cooperation Agency and the Government of the Republic of Zambia for a rice seeds production and training facilities project.

2. Grant Agreement between Japan International Cooperation Agency and the Government of the Republic of Zambia No. 2260410 dated 8th December, 2022 for the Project for the Development of Rice Seeds Production Field and Training Facilities.
3
Contract between Ministry of Agriculture, on behalf of the Government of
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AI-assisted research summary: This provision identifies a contract between the Ministry of Agriculture, for the Government of Zambia, and Konoike Construction Company Limited for a rice seed production and training facilities project.

3. Contract between Ministry of Agriculture, on behalf of the Government of the Republic of Zambia, and Konoike Construction Company Limited, Japan, for the Project for the Development of Rice Seeds Production Field and Training Facilities dated 25th July, 2024. Lusaka 31st December, 2025 [MFNP.101/16/37] C. MULENGA, Minister of Finance and National Planning

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