(provided that the package tour is prebooked and is inclusive in the total price of the package tour), or which have been approved by the Commissioner-General, are zero-rated.
Transfer of a business
No tax will be charged or input claimed in respect of the transfer of a business as a going concern where both the transferor and transferee are registered VAT suppliers.
date of transfer. There is no ruling on the specific records that are required to show that a transfer of a going concern has taken place. However, the general practice is to use the normal business documents (of the transferor and transferee) to show that a transfer of a going concern has indeed taken place and to have evidence that the same business has continued to operate in the same manner after the transfer at hand.
In respect of a business sold as a going concern, the legislation requires the transferor to notify the Commissioner-General in writing of the transfer within 30 days following the
Other indirect taxes
Customs duties are applied to imported goods. The customs duty
PricewaterhouseCoopers Place Stand No. 2374 Thabo Mbeki Road Lusaka
PO Box 30942 Lusaka
Contact details – PricewaterhouseCoopers, Zambia
PwC contact persons
Jyoti Mistry Danmore Nyanga Frobisher Paul Mugambwa Malcolm Jhala
Partner Manager Consultant Consultant
rates vary from 0% to 25%. The rate is applied to the cost of the goods being imported, plus insurance, freight and incidental costs of importation.
Excise duty is levied on certain specified goods made or produced in Zambia, or imported into Zambia. Examples of such goods are petroleum products, beers, spirits, soft drinks, cigarettes and electricity. Excise duty rates vary from 0% to 145%.
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