Lamulo la msonkho wosamutsa zinthu CAP 340 lipatsira mtengo wa msonkho wosamutsa zinthu zosamutsidwa.Lemba loti zinthu lifotokozedwa

a) Malo, wophatikiza zina zonse/zokhonzedwapob) Zogawana za mamembala zopatsidwa kwa eni a

kampani zovomerezedwa m'dzikoc) Ufulu wa mgodi kapena chiongola dzanja

chopatsidwa pa lamulo la migodi ndi chitukuko cha myala zachilengedwe (Mines and minerals Development Act) ndipo ziphatikiza izi:i) Chiphaso cha chilolezo cha chiyembekezo kuti china cake chizachitikaii) Chiphaso cha ntchito zochitika pa m'godi ukuluiii) Chiphaso cha migodi ya myala za mtengo

wapataliiv) Chikalata cha chiyembekezo chovomereza

kuti cina cake chizachitikav) Chiphaso cha chilolezo chogwira ntchito pa

mgodi ung'onovi) Chikalata cha chilolezo chogwiritsa ntchito pa

mgodi wa myala ya mtengo wapatali yaing'onovii) Ufulu wa munthu wa luso wogwira ntchito pa

mgodi

Mtengo wozindikirikaMtengo wa zinthu zofunikira malipiro ndi izi:

a) Ngati ndi malo, mtengo wa pa mtsika woyera, kapena

b) Ngati ndi zogawana eni a kampani, zopezeka m'tachotsamo zina ndi zina kapena zopezeka cabe malinga ndi zimene zikionekapo zikulu

c) Ngati ndi ufulu wa mgodi, mtengo wake weni weni wa mgodi kapena chiongola dzanja.

KusamutsaLiu loti “kusamutsa”-

a) Mofanizira malo, lichotsako- Kumvomereza kapena kubwereketsa- Umwini wobwereketsa malo kwa zaka 99,

u b w e r e ke t s a m w a p a n g ' o n o k a p e n a ubwereketsa zigawo zigawo, kwa nyengo yochepekera zaka zisanu,

b) Mofanizira ndi zogawana, uchotsako zopatsidwa zina ndi kampani kwa membala amene dzina lake linalembetsedwa poyamba koma zionjezera kusamutsa zinthu m'kati mwagulu la makampani omwe ndi wogwirizana ndi makampani ena m'Zambia..

Mlingo wa msonkhoMlingo wa msonkho woyenera posamutsa malo kapena

zogawana za eni a kampani ndi 5% ndi 10% pa ufulu wa pa mgodi.

Kusamutsa ku banja loyandikira.Ngati ndi munthu wosamutsa zinthu zake ku munthu modzi wa m'banja lake loyandikira, mtengo wozindikirika wa zinthu umenewo ndiwo mtengo weni weni, ngati walandiridwa ndi wosamutsa.

Liu “banja loyandikira” litantauza, mwa ulemu kwa munthu wosamutsa zinthu, “mkazi wako kapena mwamuna wako, mwana, mwana wotoledwa m'njira yoyenera, kapena mwana wopezedwa”.

Kulongosola kwa magulu a m'kati mwa kampaniNgati mkati mwa magulu a kampani, kampani lasamutsa zinthu ku kampani lina (osati ku kampani limene siliri la m'dziko la Zambia) ndi cholinga cholongosola zochitika m'kati mwa gulu, wamkulu woyang’anira gawo la ZRA (Commissioner General) atha kuyang'anira kusamutsa kotero ngati kopanda mtengo wozindikiridwa.

Liu loti gulu la makampani litantauza kampani yomwe ili ndi makampani othandizira koma kupatulako zochitika kumene kuli kugawana pamodzi kofanana kwa eni a company. Tantauzo lake la kampani yokhala ndi makampani othandizira-

a) Ndi kampani yomwe imakhala ndi ufulu wa mavoti ambiri mu kampani lina

b) Ndi membala wa kampani lina amene ili ndi ulamuliro ndi ufulu wa mavoti ambiri palokha kapena logon jetsedwa ku ch igwi r i zano chopangidwa pamodzi ndi ma membala ena;Kapena

c) Ndi membala wa kampani lina ndipo ali ndi ulamulira ndi ufulu wosankha kapena kuchotsa ma Directors ambiri ba m'board mu kampani lina.

Zopatulako1 Ma kampani otsatirawa ndi wopatulidwa ku

msonkho wosamutsa zinthu (gawo 5 (1) ndi 5 (2) la gawo la chiwiria) Boma la dziko la Zambia;b) Boma la maiko enac) Bungwe liri lonse lomwe liri ndi zochitika pakati pa

maiko osiyana siyana, chiyambitso kapena bungwe loimiririra zigawo zina monga m'mene Nduna yowona pa za ndalama atha kuvomereza ndi cholinga choti

d) Bungwe liri lonse lothandizira kapena bungwe

lokhulupirika lolembetsedwa pa gawo 41 la msonkho wa ndalama zolandira ngati malipiro antchito lamulo CAP 323;

e) Chigwirizano ciri conse cholembetsedwa pa lamulo la zigwirizano ndipo chopatulidwa ku msonkho wa mtengo wa m'chaka chomwecho ngati ndi chopatulidwa pa zofunikira za lamulo la msonkho wa ndalama zolandira ngati malipiro antchito

f) Ulamuliro wa dela lomwelog) Bungwe la anthu lolembetsedwa lomwe ligwira

ntchito kuteteza ufulu wa azintchito h) Kalabu liri lonse, gulu la anthu kapena magulu

ogwirizana olembetsedwa pa gawo 41 ya lamulo la msonkho wa ndalama zolandira ngati malipiro antchito monga bungwe lothandizira kapena monga Nduna atha kuvomereza ndi cholinga choti,

i) Ndalama za pension zovomerezedwa ndi Medical AID Society

j) Machitidwe wosunga ndalama za azintchito kapena ndalama zoyendetsera zinthu zina

k) Gulu liri lonse la ndale lolembetsedwa mwalamulo la anthu omwe ali m'gulu.

Zopatulidwa zina2. Zigawo za ndalama zogawana eni a kampani kapena

kat u n d u u l i p o u m e n e m n d a n d a n d a wa ke unalembetsedwa m'njira yabwino ku Stock Exchange pa lamulo lochingiriza (securities Act) mwachisanzo Lusaka Stock Exchange, ndi yopatulidwa kulipira msonkho wosamutsa zinthu. Ndondomeko ya zigawo za ndalama zogawana mu kampani ndi zija zomwe zimasamutsidwa msanga kapena zotaidwa pa Stock Exchange.

3. Zothandizira pogwiritsa ntchito maganizo pa kampani pamene malamulo wokhazikizidwa alephera.Akulu a ntchito aku gawo la ZRA (Commissioner General) atha kuyang'anira kusamutsa kwa zinthu ndi m'modzi mwa eni a kampani molunjika l a m u l o l a k a m p a n i , m o n g a k u l i b e m t e n g o wozindikiridwa, ngati thandizo lotero laperekedwa ngati ganizo pa kampani lomwe lamulo lokhazikizidwa lalephera.

Komabe, kulemba kalata lofunsa kusamutsa kwa ndalama zogawana kwa eni a kampani kapena zinthu zina m’bungwe, umboni wosonyeza ndalama za membala mu kampani ziyenera kupangidwa molumikizako chipepala choyenera chochedwa share certificate.

ZotsutsaPa gawo nkhumi la lamulo la msonkho wosamutsa , kupanga ganizo kapena kafufuzidwe ka PTT katha kutsutsidwa kapena kupempha chigamulo chachiwiri ndi munthu wokhuzidwa.

Zitsutsa za kafufuzidwe ka PTT ziyenera kulembedwa ndipo zifotokoze zifukwa zotsutsira. Ngati zifukwa zitsutsira sizili zoyenera, zofufuzidwazo si zizalimbikitsidwa. Komabe, wolipira msonkho ali ndi ufulu wopempha chigamulo cha chiwiri ku Revenue Appeals Tribunal ngati sakhutira ndi maganizo ba wamkulu woyang’anira gawo la ZRA (Commissioner General).

Kubwezera msonkho wolipiridwa kaleKuzakhala nthawi zina pomwe zolembedwa za ndalama zizalephereka kamba ka zifukwa zina pambuyo msonkho walipiridwa ndiponso pepala lasonyeza kuti msokho wolipiridwa wapatsidwa kale. Zikachitika zoterezi, ndalama zithakubwezedwa ngati kwakhala kulemba pempho. Zipepala zopempha kabwezedwe ka ndalama zizayang'anidwa motsimikizira kuti msonkho ndi zoona unalipiridwa.

Zipepala zotsatirazi zizafunikira(a) Lisiti loyamba leni leni la msonkho (b) Certificate yoyemba yeni yeni ya msonkho

lochedwa Clearance Certificate (c) Certificate yoyamba yeni yeni ya PTT(d) C h i s o nyezo c e n i c e n i ku t i ku l i b e z i n a

zokhuza ndalama zinachitika (monga chitsimikizo kuchokera kwa mlembi wa malo ndi zikalata za umwini wa malo (Registrar of Lands and Deeds).

(e) Kalata yogulitsa malo yolembedwa ndi munthu wogulitsa pa msewu kapena wowaimililira kulingana ndi lamulo.

Ma Certificate wotha ntchitoMa certificate amapatsidwa nyengo yovomekezedwa ndi chilingo chotsimikizira kuti chizindikiro chimatha pomwe kufufuza kukali kwatsopano. Ma certificate omwe amatha ntchito kamba ka zifukwa zosazindikiridwa bwino monga kuchedwetsa kwa mbali ina ili yonse yokhuzidwa m'kusamutsa, iyeyu azalamuliridwanso kuti afufuzidwe pa ndalama zopezedwazo. Mtengo waukulu wa kafukufuku koyamba ndi mtengo wofufuzidwanso zizatengedwa.

Zipepala zotsatirazi zizafunikiraa) Chofanana ca chinkhope (NRC) ca munthu wogula

ndi munthu wogulitsa (ngati ndi anthu awiri)

zinthub) Certificate ya chiwerengero (ngati ndi makampani

wovomerezedwa ndi boma) kapena certificate yolembetsa (ngati ndi magulu ya anthu wogwirira ntchito pamodzi)

c) Pepala losonyeza chilolezo kuchokera ku bomad) TPIN ya munthu wogulitsae) Chipangano chogulitsa/chikalata chosamutsa

chowonetsa umwini kapena mphatsof) Certificate kuchokera kwa munthu wogwira ntchito

mu za malamulo (ngati munthu wodziwa za malamulo akuimiririra mbali zonse ziwiri, makalata woyendetsera kapena kusankha munthu wothandizira mlandu wa munthu womwalira, Lipoti lofufuza lizafunikira kuti lithandizire pa nthawi yofufuza..

Kusamutsa kwa zigawo za ndalama za eni a kampani(a) Kutsamutsa kwa zigawo za ndalama za eni a kampani

ndondomeko 27.(b) Dongosolo la ndalama za eni a kampani latsopano

m'mene ndalama za mamembala ogawana zisonyezedwa.

(c) Manganizo ba eni a kampani.(d) Fomu/ndondomeko ya zobwezera.(e) TPIN ya munthu wogulitsa.

Magulu ba ma kampani omwe safuna kusamutsa kupyolera mukukonzanso kwatsopano m'kati mwa kampani, azafunikira kupereka umboni uliko kale wa ndongosolo la m'gulu lawo posonyeza certificate lowonetsa eni a zigawo za ndalama mu kampani. (Share owership Certificate).

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ZAMBIA REVENUE

AUTHORITY

Working To Serve You Efficiently

2015

MSONKHO WOSAMUTSA ZINTHU

Nyanja

(Property Transfer Tax)

For more information contact:+260 211 381111/0971-281111/5972 /0962251111

Email us at: advice@zra.org.zmWebsite: www.zra.org.zm

Revenue House P.O. Box 35710 Lusaka Zambia