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Payments made to non-residents are also subject to withholding tax at 20 percent in all cases except where there is a double taxation agreement in effect Zambia also charges Indirect taxes: Import Duty, Excise Duty and VAT (Value Added Tax).
A gratuity (often called a tip) is a sum of money customarily given by a customer to certain service sector workers such as hospitality for the service they have performed, in addition to the basic price of the service.
The wages here means wages last drawn by the employee. The "15 days' wages" will be calculated by dividing the last drawn wages by 26 and multiplying the result with 15. But under Section 4(3), the maximum gratuity that is payable is fixed at ₹20,00,000. Any gratuity amount paid in excess of ₹20,00,000 is taxable in the employee's hands. [4]
Zambia National Commercial Bank, commonly referred to by the name "Zanaco", is a commercial bank in Zambia. It is licensed by Bank of Zambia, the central bank and national banking regulator. [4] In 2021, Zanaco became the first bank in Zambia to register ZMW1bn in profit after tax. [3] [5]
Location of Zambia. The Republic of Zambia is a landlocked country in Southern Africa, [1] neighbouring the Democratic Republic of the Congo to the north, Tanzania to the north-east, Malawi to the east, Mozambique, Zimbabwe, Botswana and Namibia to the south, and Angola to the west. The capital city is Lusaka, in the south
Map of Zambia. This is a list of cities, towns, villages and missions in Zambia. Cities. City Province Population Image 2010 census [1] 2000 census [2] 1990 census [3]
Zambia also exhibits wide fertility disparities based on rural or urban location, education, and income. Poor, uneducated women from rural areas are more likely to marry young, to give birth early, and to have more children, viewing children as a sign of prestige and recognizing that not all of their children will live to adulthood.
Zambian nationality law is regulated by the Constitution of Zambia, as amended; the Citizenship of Zambia Act; and various international agreements to which the country is a signatory. [ 1 ] [ 2 ] These laws determine who is, or is eligible to be, a national of Zambia.