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.

{mprestriction ids="1,2,3,5"}

[Am by SI 449 of 1968.]

FIRST SCHEDULE

[Regulation 2]

THE PERSONAL LEVY (PROCEDURE) REGULATIONS

LEVY AUTHORITIES TO WHICH REGULATION 5 TO 9 APPLY

      (a)   The District Executive Secretary for every township, including Kabwe Municipality.

      (b)   The District Executive Secretary for any other part of Zambia within his District, excluding the areas of rural councils, townships, cities and municipalities.

      (c)   The District Executive Secretary for Chilanga, Chisamba, Chisekesi, Kapiri Mposhi, Magoye and Siavonga.

   

SECOND SCHEDULE

[Regulation 3]

THE PERSONAL LEVY (PROCEDURE) REGULATIONS

FORM PRESCRIBED FOR USE BY ALL LEVY AUTHORITIES

Original to Person Exempted.

FORM P.L. 5

Duplicate to Levy Assessment Officer.(Original and Duplicate)

THE PERSONAL LEVY ACT

[Section 4]

CERTIFICATE OF EXEMPTION/PARTIAL EXEMPTION

The ............................................... Levy Authority

This is to certify that ………………………………………………………………

of………………………………………… Registration No…………….., has been: *(a)…………………………………………… exempted from the payment of levy for ..... (period).

*(b)………………… partially exempted from the payment of levy for the year and is liable to pay .... only.

Reason for exemption

 

<OB:FO:"RACTANGLE1.jpg",1.73681,0.810417>
*Delete where necessary.

..................................................................

Levy Assessment Officer

THIRD SCHEDULE

[Regulation 4]

THE PERSONAL LEVY (PROCEDURE) REGULATIONS

FORMS PRESCRIBED FOR USE BY LEVY AUTHORITIES LISTED IN FIRST SCHEDULE

FORM P.L. 6

(Original and Duplicate)

THE PERSONAL LEVY ACT

[Section 6]

The ........................................................................ Levy Authority

ASSESSMENT AND DEMAND FORM

To ................................................................................................

......................................................................................................

......................................................................................................

Registration No. (if applicable) ......................................................

YOUR ASSESSED LEVIABLE INCOME FOR 20........... IS K

Details (if different from details submitted by applicant)

      (a)   ...................................................... K

      (b)   ...................................................... K

      (c)   ...................................................... K ______________

LEVY LIABILITY

Levy due on the above assessment is K ______________

This is payable on or after the ................................. day of .............................. and before the ............. day of ............... 20.......

This form should be produced when payment is made.

<OB:FO:"RACTANGLE1.jpg",1.73681,0.810417>

Signed ..........................................................................................

Levy Assessment Officer

FORM P.L. 7

THE PERSONAL LEVY ACT

[Section 7 (1)]

APPLICATION FOR REVIEW OF ASSESSMENT

To: The Levy Assessment Officer of the ..........................Levy Authority.

I, (name) ....................................................................................................................................................................... of

(address) ................................................................................................................................................................................

Registration No. ................................................................................................ , being aggrieved by the assessment of my

liability to pay personal levy of ............................... for the year .......................................................................................... ,

do hereby apply to you in terms of section 7 (1) of the Personal Levy Act for a review of my assessment on the following

grounds:

................................................................................................................................................................................................

................................................................................................................................................................................................

................................................................................................................................................................................................

................................................................................................................................................................................................

................................................................................................................................................................................................

My assessment and demand form (Form P.L. 6) was dated ...............................................................................................

Received by

Levy Assessment Officer

DATE

STAMP

Signed ............................................................................................

Date ..............................................................................................

FORM P.L. 8

Original to Applicant.

(Original and Duplicate)

Duplicate to Levy Assessment Officer.

THE PERSONAL LEVY ACT

[Section 7 (3)]

CONFIRMATION OR VARIATION OF ASSESSMENT

The .................................................................................................. Levy Authority

To: .................................................................................................... (Name)

of ...................................................................................................... (Address)

..........................................................................................................

Sir/Madam,

With reference to your application for a review of your liability under the Personal Levy Act, in terms of section (7 (3) of the said Act, I have to inform you that I have considered your representations and that as a result–

(a) I can see no reason why your assessment liability to pay ..................................................................................

should be varied, and I accordingly confirm that assessment.

(b) Your assessment is hereby varied, and is now ..................................................................................................

which is due to be paid on or after the ............................ day of ........................................................................

and before the ..................... day of ...............20... .

<OB:FO:"RACTANGLE1.jpg",1.73681,0.810417>

........................................................................................................

Levy Assessment Officer

FORM P.L. 9

THE PERSONAL LEVY ACT

[Section 9 (1)]

APPEAL AGAINST ASSESSMENT OF AGAINST REVOCATION OR VARIATION OF EXEMPTION

To: The ............................................................. .Levy Authority

Levy Assessment Appeals Committee.

I, (name) ................................................ of

(address) ...........................................................................................,

Registration No. ........................ do hereby appeal

against–

*(a) my assessment of liability to pay a levy of .... for the year .............................., as confirmed/varied by the ............................ Levy Assessment Officer under section 7 (3) of the Personal Levy Act.

*(b) the revocation/variation by the ............................Levy Assessment Officer of my exemption/partial exemption from liability to pay levy granted to me by the ................ Levy Authority on (date) ..................................................

My grounds for making this appeal are as follows:

.........................................................................................................................

.......................................................................................................................

*My Assessment and Demand Form (Form P.L. 6) was dated ..............................................................................................

and was confirmed or varied by Form P.L. 8 dated ................................................................................................................

*My Certificate of Exemption was issued to me by the ..........................................................................................................

Levy Authority on (date) ..................................................................................................... ., and was revoked/varied by the

Levy Assessment Officer of the ............................................................................................. .Levy Authority on ...................

Signed ................................................

Date .......................................................

*Delete as applicable.

FORM P.L. 10

PART I THE PERSONAL LEVY ACT

[Sections 6 and 15]

The ............................................... Levy Authority

APPLICATION FOR REGISTRATION

To be completed by applicant or by Levy Assessment Officer on behalf of applicant

Full name ...........................................................................................................

Postal address ...................................................................................................

Residential address ...........................................................................................

Name and address of employer .........................................................................

INCOME FOR PREVIOUS YEAR/ESTIMATED INCOME FOR CURRENT YEAR

Receivable from

      (i)   Salary or wages . . . . K ......................................

      (ii)   trade or business . . . . K ......................................

      (iii)   Sale of goods/produce . . K ......................................

      (iv)   Profession of vocation. . . . K ......................................

      (v)   Pension . . . . K ......................................

      (vi)   Other source . . . . K ......................................

___________________________

TOTAL . . K _____________________

NOTE. – If income is K400 or more it is sufficient to put "K400" as the total without specifying any details.

.............................................

Signature of Applicant

Date .......................

(Perforated line) ................................................................................................

PART I ACKNOWLEDGMENT OF REGISTRATION

To be completed by Levy Assessment Officer

To ..........................................................................................

(name) .....................................................................................

(address) ..................................................................................

Your registration under the Personal Levy Act is hereby acknowledged.

<OB:FO:"DATE OF STAMP.jpg",2,0.894444> <TS:0.197222,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.786806,NM,NO,0.984028,NM,NO,1.02083,NM,NO,1.18125,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.96875,NM,NO>
Signed ..................

..........................................

Levy Assessment Officer

See Note on reverse side

..........................................

(Note on Reverse Side of Part II)

NOTE

Change of Address

Under section 15 of the Personal Levy Act, any person registered with a levy authority is required–

      (a)   to inform that levy authority of any change in his residential or postal address within that levy area;

      (b)   to apply for registration with the levy authority of any other levy area which he may enter and remain in;

within two months of changing his address.

Any person who wilfully or negligently fails to comply with this requirement will be guilty of an offence.

FOURTH SCHEDULE

[Regulation 5]

THE PERSONAL LEVY (PROCEDURE) REGULATIONS

FEES PAYABLE TO CHAIRMAN AND MEMBERS OF LEVY ASSESSMENT COMMITTEES AND LEVY ASSESSMENT APPEALS COMMITTEE

Fees:

Chairman: not less than 60 fee units nor more than 150 fee units per day as may be determined by the levy authority.

Members: not less than 15 fee units nor more than 150 fee units per day as may be determined by the levy authority.

The above allowance shall be payable in respect of every day necessarily occupied in travelling to, remaining at and returning from a meeting of the levy assessment appeals committee:

Provided that–

      (i)   a fraction of a day shall be reckoned as a half a day and a proportionate allowance made accordingly;

      (ii)   a chairman or member who is also a public officer shall not be eligible to receive any such fees.

Expenses:

Chairman and member: reasonable expenses actually incurred in travelling to and from committee meetings.

[Am by Act 13 of 1994.]

 
 

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