Act, 2015, and shall be read as one with the constitution of zambia, in this act referred to as the constitution. The constitution of zambia amendment bill, 2016 memorandum the object of this bill is to amend the constitution of zambia so as to a revise the bill of rights to include civil, political. Zambias initial constitution was abandoned in august 1973 when it became a oneparty state. The zambian constitution bill number 16 and constitutional amendment bill number 17 of 2015 have passed third reading stage. Constitution amendment bill is zambias grave digger. Let me say early on that i reject these alternatives as intellectually flawed. Application and interpretation of bill of rights civil and political rights 27. The zambian constitution has an impact upon the rights to conduct reconnaissance, exploration and mining. The constitution of zambia amendment bill of 2019 is the countrys grave digger, university of zambia academic dr sishuwa. Cabinet approves bill to increase corporate income tax for mining operations by 30%, open zambia june 16, 2015. The major changes are to the mining tax regime where the minister of finance has removed the corporation and variable profits tax. Continuous effect of constitution part ii sovereignty 4.
Dividends paid or that become payable by a zambian company to its resident or nonresident shareholders are subject to withholding tax at 15%. To say that bill 10 has significant problems is an understatement. On this page you can read or download zambian constitution 2018 pdf in pdf format. This act may be cited as the constitution of zambia amendment act, 2015, and shall be read as one with the constitution of zambia, in thisact referred to as the constitution. The many taxes and rates have the potential to make the. Constitution of zambia amendment act, 2015 5 january 2016. This act may be cited as the constitution of zambia act, 1991. The income tax amendment act, 2015 national assembly of.
President lungu defers signing new constitution bill. Zambias tax regime governing the mining sector has undergone various changes over the years, and the new eiti report provides an overview of these changes and what they might mean for government revenue and companies operating in the country. Next week, we will conclude the series of the zambian constitution with its post independence history from 1964 to 2015. Persons entitled to apply to be registered as citizens 1 any person who a has attained the age of twentyone years. Constitution of the republic of zambia 1991, as amended to. Zambia tax year zambian tax year is the year ending 31 march, but a company may apply to adopt any accounting reference date. A person born in or outside zambia after the commencement of this constitution shall become a citizen of zambia at the date of his birth if on that date at least one of his parents is a citizen of zambia. Property includes prospecting rights or mining rights. The mineral royalty tax has been set at 9 percent for open cast mining operations and 6 percent for underground mining operations. History of zambian constitutionpart v zambia daily nation.
Zambias constitution of 1991 with amendments through 2016. The zambian tax system has numerous tax types rates, whichand can result in high effective taxation. Jan 05, 2016 zambias tax regime governing the mining sector has undergone various changes over the years, and the new eiti report provides an overview of these changes and what they might mean for government revenue and companies operating in the country. The source of income and residence are the basis for liability to tax under the zambian tax regime.
Those who wish to have a full text of the northern rhodesia independence conference, 1964 may contact me on the addresses below. Constitution of zambia, in this act referred to as the constitution. The constitution of zambia amendment act, 2016 act no. A final draft was released in october 2014 but is still not adopted and reports. As a result, after the 2015 taxation laws amendment bill was tabled in parliament on 27 october 2015, the minister of finance requested that the standing committee of finance consider amendments to the bill on the retirement reforms. In july 2007, ncc bill was presented by the minister of justice to the stakeholders for input and by august the bill had been adopted mandating the ncc to draft a new zambian constitution.
The government has published the constitution of zambia amendment bill 2015 which will take forward the enactment of specific clauses which are not subject to the referendum. The oasis forum has learnt of the reported intention of the government to make piecemeal amendments to the constitution with great sadness and. The constitution of zambia act, 1991 and the constitution in the schedule to that act, are repealed in so far as they form part of the laws of zambia. Effective 1 january 2015, externalisation or repatriation of branch profits attracts a withholding tax of 15%. Aug 12, 2015 the government has published the constitution of zambia amendment bill 2015 which will take forward the enactment of specific clauses which are not subject to the referendum. He assented to the new constitution on 5 january, 2016. President edgar lungu after he received the constitution amendment bill that was passed by parliament last week. An act to provide for a new constitution of the republic of zambia and to repeal the constitution of zambia act, 1973, and the constitution scheduled there to, and to provide for matters connected with or incidental to the foregoing. Jan 09, 2016 here is the amended constitution signed by edgar lungu on january 5, 2016. The process has reached its final stages and the constitution of zambia amendment act 2015 was released. While the corporate income tax is levied at different rates for different levels of profit of a firm, variable profit tax is applied when corporate. Its the money that is paid to the government by workers and selfemployed individuals who generate an income either through a salary, saving or pension. Police order hh to leave chilubi by 12 hours today because president lungu will be arriving there today. Constitution of zambia amendment act, 2015 5 january 2016 source.
The income tax amendment act, 2015 national assembly. Piecemeal enactment of constitution will remove the. The constitution of zambia amendment bill 2015 was published in late july. This act may be cited as the constitution of zambia amendment no. I have over the years been following the history of the zambian constitution and i consider the 2916 constitution to be very progressive. On this page you can read or download zambian constitution 2016 pdf download in pdf format. This constitution is the supreme law of zambia and if any other law is inconsistent with this constitution that other law shall, to the extent of the inconsistency, be void. Both bills will be taken at committee stage next week thursday. Jan 01, 2011 a number of commentators have criticised this part of the preamble of the draft constitution and pushed for two alternative options. President lungu defers signing new constitution bill after. President edgar lungu reiterating that he would assent to the document in the first. Income tax in zambia can be anything from 10 to 30 percent, and you need to be sure you are placed in the correct tax brackets. Income tax is a tax paid or levied on personal income.
A number of commentators have criticised this part of the preamble of the draft constitution and pushed for two alternative options. Analysis from january 5, 2016 when president edgar lungu signed the amended constitution, people have been digesting this important piece of legislation, which is the bible of the land. Constitution bill expected to be law today zambia reports. It included 20 revisions, including a majoritarian system for the election of the president 50% plus one, the. Constitution of zambia amendment act, 2015 5 january. Amendment of constitution of zambia act, 1991, and schedule thereto 4. Nonresidents are taxed on zambiansourced income and are subject to a range of withholding taxes wht some of which may be reduced under a double tax treaty negotiated with the country of residence of the recipient. If you dont see any interesting for you, use our search form on bottom v. The 2019 constitution of zambia amendment bill should be. Article 16 of the bill of rights of the constitution provides for the protection of property from being deprived without just cause.
The report also discloses information on tax refunds for companies operating in the extractive sector. Act of parliament, to be registered as a citizen of zambia. Corporate tax rate in zambia is expected to reach 35. Laws of zambia part iii national values, principles and. Very soon, it will be presented to the parliament of zambia for debate, consideration, and possible enactment. Normal tax is payable by zambian companies on their taxable income at the following rate. Zambian pentecostal leaders must speak up against bill 10. On assuming power in january 2015, sixth republican president edgar chagwa lungu promised to deliver the constitution in accordance with the wishes of the zambian people. Bill of rights status, application and interpretation 24. The constitution of the second republic provided for a oneparty participatory democracy, with the united national independence party unip the only legal political party. The constitution of zambia was formally adopted in 1991 and amended in 2009 and last amended in 2016 references. This is just an act of parliament that has made amendments changes to the 1991 constitution. Since 2011, there has been a process of revising the constitution of 1996. The constitution may be printed and published by the government printer separately from this act, and the production of a copy of the constitution as printed is prima facie evidence in all courts and for all purposes of the constitution and.
The constitution contains a bill of rights, setting out the fundamental rights and freedoms of the individual, and providing protection from discrimination on the grounds of race, tribe, gender, place of origin, marital status, political opinions, colour or creed. Justice minister given lubinda attending the national dialogue forum. The pkf worldwide tax guide 201516 wwtg is an annual publication that provides an overview. Jan 05, 2016 among the clauses that the bill will cement are the 50% plus one vote, vice president as a running mate clause, dual citizenship and the enshrining of the election date in the constitution. Parliament passed the constitution of zambia amendment bill. The constitution of zambia amendment bill, 2019 has been published as bill 10. The constitution is amended bythe repeal of the preamble.
Using an umbrella company for income tax in zambia contractors in zambia are faced with masses of paperwork and numerous wasted hours filing a tax return unless they find an alternative option. The income tax act chapter 323 of the laws of zambia is the legislation that governs income tax in zambia. This constitution shall bind all persons in the republic of zambia and all legislative, executive. However, after assuming office in january 2015, president edgar lungu made a public statement that the government was still committed to delivering a people driven constitution. Constitution of zambia amendment 2016act no 2 as you can see from the title and provisions, this is not a new constitution. In the longterm, the zambia corporate tax rate is projected to trend around 35. Disclosure requirements for the purposes of administering the income tax act, the tax authorities may require a taxpayer or any other person to furnish information on his own or another persons tax affairs. Presidential elections were held in zambia on 20 january 2015 to elect a president to serve the remainder of the term of president michael sata, following his death on 28 october 2014. Here is why posted on august 8, 2019 by elias munshya, mba, llm, ma, mdiv 3 comments the constitution of zambia amendment bill, 2019 bill 10 appears to have some footprints of the pentecostal mindset in so far as the declaration of zambia as a christian nation is concerned. The object of this bill is to amend the constitution of zambia so. For the full text of the constitution of zambia amendment act no. In response to mounting pressures within the country, the constitution was. Subject to this act, the constitution shall come into operation on the date of assent by the president.
In april and may 2019, the national dialogue forum, which was established under the national dialogue act of 2019, met and produced proposals to amend the constitution, electoral laws, the political parties bill, and the public order bill. Download zambias new constitution as amended elias. The legislative framework relating to the regulation and administration of the taxation is provided for in the income tax act 1966, as amended. Jan 08, 2016 constitution of zambia amendment act, no.
The public are asked to study and engage their parliamentarians before it makes it way into the house. This act may be cited as the constitution of zambia amendment act, 2019, and shall be read as one with the constitution of zambia, in this act referred to as the constitution. Here is the amended constitution signed by edgar lungu on january 5, 2016. The politics of zambian mining taxes article pdf available in the extractive industries and society april 2017 with 126 reads how we measure reads. Understanding the changes in the tax system in zambia.
Its the only platform where we find balanced,sensible news and views. History of zambian constitution zambia daily nation. Under this item, cabinet approved the mines and minerals development bill, 2015, for introduction in parliament during the next sitting. Zambia pkf assurance, audit, tax, advisory and business. It is also worth mentioning that in addition to rolling out an electronic tax filing and payment system for the key taxes, namely corporate income tax, vat, withholding tax and personal income tax and social security contributions, the zra in 2014 also launched asycudaworld which automates. An assessment of the performance of the zambian tax system between 2010 and 20 reflects an increase in tax revenues in nominal terms, with tax collections increasing from zmw, 125. All about income tax rates in zambia, income tax and salaries, income tax and wages, income tax and deductions and more on mywage zambia. The income tax act makes provision for a landlord to account for tax on rental income at 10%, subject to approval by the commissioner general, depending on occupancy and privileges of the tenant. This act may be cited as the constitution of zambia. Mwiinga said the constitution of zambia bill and constitution amendment bill have been certified by speaker of the national assembly patrick matibini.