CHAPTER 329 - PERSONAL LEVY ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Personal Levy (Procedure) Regulations

PERSONAL LEVY (PROCEDURE) REGULATIONS

[Section 24]

[RETAINED AS PER SECTION 15 OF THE INTERPRETATION AND GENERAL PROVISIONS ACT]

[Re-denominate the currency as stipulated under S 4 of Re-denomination Act, 8 of 2012, read with Bank of Zambia Act, 43 of 1996.]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Application

   3.   Exemption

   4.   Assessment and registration

   5.   Prescribed fees

   6.   Evidence relating to assessment

   7.   Application for registration

   8.   Acknowledgment of registration

   9.   Payment of levy

      FIRST SCHEDULE

      SECOND SCHEDULE

      THIRD SCHEDULE

      FOURTH SCHEDULE

Act 13 of 1994,

GN 133 of 1964,

SI 449 of 1968.

[Regulations by the Minister]

1.   Title

These Regulations may be cited as the Personal Levy (Procedure) Regulations.

2.   Application

Regulation 3 shall apply to all levy authorities and regulations 4 to 9 shall apply to the levy authorities listed in the First Schedule.

3.   Exemption

The form prescribed in the Second Schedule shall be used by all levy authorities.

4.   Assessment and registration

The forms prescribed in the Third Schedule shall be used by the levy authorities listed in the First Schedule.

5.   Prescribed fees

The fees and allowances for expenses payable to the chairman and members of a levy assessment committee appointed under section 5 or of a levy assessment appeals committee constituted under section 8 of the Act shall be those prescribed in the Fourth Schedule.

6.   Evidence relating to assessment

   (1) Any levy assessment officer or assistant levy assessment officer may exercise his powers to require a person to give evidence relating to assessment under section 6 (2) (b) of the Act by requiring any registered person or persons applying for registration to furnish the particulars required in Part I of Form P.L. 10 in the Third Schedule.

   (2) Any person who fails to complete or to provide the information required in Part I of Form P.L. 10 when requested to do so by a levy assessment officer or assistant levy assessment officer shall be guilty of an offence and shall be liable on conviction to a fine of seven hundred and fifty penalty units or to imprisonment for a term of three months, or to both.

[Am by Act 13 of 1994.]

7.   Application for registration

Any person applying for registration under the provisions of section 15 of the Act may do so by completing Part I of Form P.L. 10 and sending the form to the levy authority by post.

8.   Acknowledgment of registration

On receipt of a Form P.L. 10 with Part I duly completed, the levy assessment officer or assistant levy assessment officer shall date stamp and complete Part II and return this to the applicant as an acknowledgment of his registration as required by section 15 (4) of the Act.

9.   Payment of levy

Any person may discharge all of his obligations under the Act in any year by paying to the levy assessment officer of the levy authority in whose area he resides the sum of twenty kwacha, and at the same time he shall inform the levy assessment officer of his full name and residential and postal addresses.

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