CHAPTER 329
PERSONAL LEVY ACT

Arrangement of Sections

   Section

PART I
PRELIMINARY

   1.   Short title

   2.   Interpretation

PART II
IMPOSITION OF PERSONAL LEVY

   3.   Imposition of levy

   4.   Exemption

PART III
ASSESSMENTS

   5.   Appointment of levy assessment committees and assistant levy assessment officers

   6.   Assessment

   7.   Review of assessment

   8.   Levy assessment appeals committee

   9.   Appeals

PART IV
PAYMENT, COLLECTlON AND RECOVERY OF LEVY

   10.   Times of payment of levy

   11.   Payment of levies by employers on behalf of employees

   12.   Penalty for failure to pay levy

   13.   Recovery of levy

PART V
REGISTRATION OF PERSONS LIABLE TO PAY LEVY

   14.   Register

   15.   Registration

PART VI
OFFENCES AND GENERAL

   16.   Evasion of liability for levy

   17.   Inciting a person to refuse to pay levy

   18.   Unauthorised collection of levy

   19.   Secrecy

   20.   Non-production of documents

   21.   Service of documents

   22.   Allowances to members of levy assessment committees and levy assessment appeals committees

   23.   Offence

   24.   Regulations

   25.   This Act not to bind the Republic

AN ACT

to provide for the imposition, assessment and collection of an annual personal levy; and to provide for matters incidental thereto or connected therewith.

[17th January, 1964]

Act 72 of 1963,

Act 23 of 1964,

Act 48 of 1964,

Act 69 of 1965,

Act 36 of 1968,

Act 10 of 1978,

Act 22 of 1981,

Act 23 of 1990,

Act 9 of 1992,

Act 15 of 1993,

Act 8 of 1994,

Act 13 of 1994,

GN 497 of 1964.

PART I
PRELIMINARY

1.   Short title

This Act may be cited as the Personal Levy Act.

2.   Interpretation

   (1) ln this Act, unless the context otherwise requires—

“adult person” means any person of or above the apparent age of eighteen years;

“assessment and demand form” means a form setting out the assessment of a person’s liability for the payment of levy and a demand for the payment of levy from that person;

“assistant levy assessment officer” means any person appointed to be an assistant levy assessment officer under section 5;

“certificate of exemption” means a certificate granted under section 4 exempting the person specified therein to the extent stated therein from payment of levy;

“council” means a City Council, a Municipal Council, a Township Council or a District Council;

“income” means—

      (a)   the gross income received within Zambia by any person from any trade or business operated or participated in by such person on his own account or in partnership or association with any other person;

      (b)   the gross income received within Zambia by any person by reason of the practice of any profession or vocation either on his own account or in partnership or association with any other person;

      (c)   any pension or like entitlement received within Zambia by any person annually or at any other interval;

      (d)   wages and all other emoluments paid by an employer to or on behalf of an employee in respect of the services of such employee, including the value of rations or money paid in lieu of rations, but shall not include housing allowance provided the value of such housing allowance is not excessive in relation to the sum actually incurred by such employee in respect of his accommodation, payments for travelling, accommodation or other expenses necessarily incurred by the employee for the purposes of the employer’s business;

      (e)   any bonus received within Zambia by any person;

      (f)   any other income received within Zambia by any person from any other source; “leviable person” means any person liable to pay levy under the provisions of this Act;

“levy” means the personal levy imposed under the provisions of this Act;

“levy assessment appeals committee” means a levy assessment appeals committee appointed under the provisions of section 8;

“levy assessment committee” means a levy assessment committee appointed under the provisions of section 5;

“levy assessment officer” means—

      (a)   in relation to a levy authority which is a Municipal Council or Rural Council, the treasurer of such council;

      (b)   in relation to a levy authority which is a township council, the secretary of such council;

“levy authority” means—

      (a)   in the area of a council, such council;

      (b)   in any other area, the District Executive Secretary for the District in which such area is situate;

“levy year” means the twelve months beginning on the 1st January in any year and ending on the 31st December in that year;

“register” means the register of all adult persons liable to pay levy maintained under section 14;

“registered person” means a person who has been duly registered under the provisions of Part V;

“revenue collector” means any person appointed under section 5 to be a revenue collector by a levy authority;

“temporary visit” means a visit or visits to Zambia aggregating not more than three months in duration during a levy year.

   (2) For the purposes of this Act a person, other than a person mentioned in sub-section (1) of section 4, shall be treated as living in an area notwithstanding that he is living in such area only for some temporary purpose.

[S 2 am by Act 23 of 1964, 69 of 1965.]

PART II
IMPOSITION OF PERSONAL LEVY

3.   Imposition of levy

   (1) Subject to the provisions of this Act, a levy authority may, in every levy year, levy and collect a personal levy at the rate of one per centum from all adult persons living within its area and who receive, in a levy year, an income:

Provided that the levy shall apply only to the balance of any income in excess of three hundred kwacha per annum and that the maximum levy payable under this sub-section shall not exceed fifteen kwacha per annum.

   (2) The liability of any adult person to pay levy shall be determined—

      (a)   in the case of any adult person first becoming liable on or after the 1st January in any levy year, by reference to an estimate of his income during the year in which the levy is due and payable;

      (b)   in the case of any other adult person, by reference to his income during the twelve months preceding the 1st January of the year in which such levy is due and payable.

[S 3 am by Act 36 of 1968; 23 of 1990; 9 of 1992; 15 of 1993; 8 of 1994.]

4.   Exemption

   (1) There shall be exempted from the payment of levy under this Act—

      (a)   the President;

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