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Zambia - Deloitte
to National Assembly on 12 October 2012. Notes: 1. ... Zambian Revenue Authority (ZRA), an agency established .... Income Tax Rates for Companies: January 2013 to December 2013*. Note. Rate of ..... permit. In practice, permits are granted.
File link: http://www.deloitte.com/a...ets/Documents/Zamibia.pdf
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Practice Note No. 1 - 2013 - Zambia Revenue Authority
Jan 1, 2013 ... 13 OF 2012 ... This PRACTICE NOTEdescribes the various changes introduced by the: 1. ... 91 of 2012(VAT Application for Registration Order),.
File link: http://www.zra.org.zm/practice_note/PracticeNotice2013_1.pdf
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Practice Note (Leasing) - Zambia Revenue Authority
Jan 19, 1999 ... GENERAL. This Practice Note sets out the current Zambia Revenue Authority ( ZRA) view on the normal accountancy and taxation treatment of ...
File link: http://www.zra.org.zm/pra...0001-99%2520(leasing).pdf
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Practice Notice 2012.pdf - Zambia Revenue Authority
Apr 1, 2012 ... 2012. 2013. 31 st. December. 1 st. Jan 2012 to. 31 st. Dec 2012. 12 ..... relating to prior periods will be guided by Practice Note number 1 of ...
File link: http://www.zra.org.zm/practice_note/PracticeNotice2012.pdf
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Practice Notice 2010 - Zra.org.zm - Zambia Revenue Authority
Apr 1, 2010 ... 13. 8. ZAMBIA REVENUE AUTHORITY - DOMESTIC TAXES ... This PRACTICE NOTE describes the various changes introduced by the Income ...
File link: http://www.zra.org.zm/practice_note/practicenotes2010.pdf
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Practice Note No. 1 - 2011 - Zambia Revenue Authority
Apr 1, 2011 ... 13. 13.0. COMMENTARY ON THE STATUTORY INSTRUMENT ... This PRACTICE NOTE describes the various changes introduced by the Income ..... earns K70,000,000.00 as taxable income in the charge year 2011/2012.
File link: http://www.zra.org.zm/practice_note/practicenotes2011.pdf
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EMPLOYER'S GUIDE TO - Zambia Revenue Authority
Practice Notes detail the Zambia Revenue Authority's (ZRA) interpretation .... July , 2012 indicates the cumulative on this amount computed as follows: ... 13. 4.4 TERMS USED. In operating PAYE reference is sometimes made to an income tax .
File link: http://www.zra.org.zm/pub...YOU%2520EARN%25202012.pdf
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View Online - EMPLOYER'S GUIDE TO - Zambia Revenue Authority
Tax focus - Ernst & Young
Zambia 2012 budget proposals. 9. • Zimbabwe .... Further, the Ghana Revenue Authority will embark on a registration and re-registration of all ..... Page 13 ..... agreements (APAs) and is also working on practice notes to provide more guidance ...
File link: http://www.ey.com/Publica...2520email%2520version.pdf
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170 - PwC
(the Regulations), as well as the final draft Practice Note (Zambia draft ... issued by the Zambia Revenue Authorities (ZRA). ... International Transfer Pricing 2012 ... The new subsections 97A (13) to (17) deal with transactions for the sale of ...
File link: http://www.pwc.com/gx/en/...pricing/assets/zambia.pdf
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Step by step Income Tax - Deloitte
Jun 15, 2012 ... African Revenue Authorities where they are significant. Some changes may arise when the Finance Acts 2012 are published. These notes are ...
File link: http://www.deloitte.com/a...eloitte_IncomeTax2012.pdf
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View Online - Step by step Income Tax - Deloitte