The object of this bill is to amend the Zambia Revenue Authority Act so as to—

(a) revise the composition of the Governing Board;

(b) revise the quorum of the Governing Board;

(c) provide for the meetings of the Governing Board; and

(d) provide for matters connected with, or incidental to, the foregoing.

The objects of this Bill are to —

(a) increase the Pay-AsYou-Earn tax free threshold for individuals to forty-eight thousand Kwacha per annum;

(b) increase the amount allowed as a deduction for employing a person with disability to two thousand Kwacha per annum from one thousand Kwacha per annum;

(c) increase the tax credit for persons with disabilities to six thousand Kwacha per annum from three thousand Kwacha per annum;

(d) reduce the income tax rate to fifteen percent on income earned by persons providing accomodation and food services;

The object of this Bill is to amend the Customs and Excise Act so as to—

(a) reduce the customs duty on selected agriculture equipment and inputs;

(b) increase the customs duty on selected agriculture products; (c) provide for a deduction mechanism for excise duty paid

on airtime by service providers;

(d) provide for a time frame for pre-clearance for imported goods through a customs aerodrome;

The object of this bill is to amend the Property Transfer Tax Act so as to

(a) apply property transfer tax, in the case of an indirect transfer of shares, to a transfer of shares that represents at least ten per cent of the value of shares in a company incorporated in the Republic;

(b) redefine the criteria for the determination of realised value on indirect transfer of shares;

(c) remove trusts from the list of exemption of property transfer tax; and

(d) provide for matters connected with, or incidental to, the forgoing.

The object of this Bill is to amend the Value Added Tax Act, so as to—

(a) provide for the use of an electronic payment machine as a payment method and introduce a penalty for failure to comply;

(b) provide for a trigger point for the computation of the two year period for an assessment based on an incorrect or inadequate return;

(c) revise the penalty for submission of false returns and statements;

(d) provide for an upward adjustment of the penalty for evasion of taxation; and

The object of this Bill is to amend the Skills Development Levy Act, 2016, so as to revise the provisions relating to the charge of a skills development levy.

The object of this Bill is to amend the Mines and Minerals Development Act, 2015, so as to provide for the change in name of the Metal Bulletin.