The object of this Bill is to amend the Insurance PremiumLevy

Act, 2015 so as to revise the insurance premium levy.

The object of this Bill is to amend the Zambia Development

Agency Act, 2006, so as to—

(a) introduce an investment threshold of fifty thousand United

States Dollars or its equivalent for a local investor to

qualify for incentives in accordance with the Act; and

(b) provide for matters connected with, or incidental to, the

foregoing.

The object of this Bill is to amend the Road Traffic Act, 2002, so as to revise

the taxes payable for motor vehicles and trailers.

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

as to—

(a) provide clarity on the use of an electronic fiscal device to

record each sale or transaction;

(b) revise the penalty for a taxable supplier for failure to

issue a tax invoice;

(c) provide for an upward adjustment of the penalty for a

taxable supplier for failure to use an electronic fiscal

device;

(d) provide clarity on documents to be submitted by a supplier

in support of imported goods; and

The object of this Bill is to amend the Betting Control Act so as

to—

(a) revise the licence fees for a bookmaker;

(b) revise the validity period of a licence issued to a

bookmaker; and

(c) provide for matters connected with, or incidental to,the

foregoing.

The object of this Bill is to amend the Customs and ExciseAct so

as to—

(a) align the First Schedule to the 2022 Harmonised

CommodityDescription andCoding Systemof theWorld

Customs Organisation;

(b) revise the rates of Customs and Excise duty payable on

certain goods;

(c) revise the list of goods to be subject to surtax at importation;

(d) remove the export duty on maize; and

(e) provide for matters connected with, or incidental to, the

foregoing.

The object of this Bill is to amend theMoney-LendersAct so as

to revise the money-lenders licence fee.

The object of this Bill is to amend the Income Tax Act so as to —

(a) increase the PayAsYou Earn tax free threshold for individuals to fiftyfour

thousand Kwacha per annum;

(b) provide for the deductibility of mineral royalty for corporate income tax

assessment purposes;

(c) reduce the standard corporate income tax rate to thirty percent;

(d) extend the application of a fifteen percent income tax rate on income

earned by persons providing accommodation and food services to

31st December, 2022;

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

(a) provide for a ten percent property transfer tax rate on the transfer

of a mineral processing licence;

(b) provide clarity on the period for the exemption of property transfer

tax on an indirect transfer of shares;

(c) permit the filing of a return by proxy where the transferor may be

dead, absent from the Republic or cannot be located; and

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