Introduction
1.1 The Zambia Development Act No. 11 of 2006 offers a wide range of incentives in the form of exemptions & concessions for companies investing in a priority sector, MFEZ, industrial park, farm block, or rural area. It also mandates the Agency to issue investment licenses and Investment Promotion and Protection Agreements (IPPAs) to eligible investorss
1.2 Therefore, the aim of this paper is to provide information on application procedures as well as links to online information resources.
Procedure for Investment License Application.
As espoused in the Act, investors that pledge to invest at least US$ 250,000 are eligible to apply for investment licenses and enjoy non-fiscal incentives if the certificate is issued such as:
Provide any other after-care assistance that may be required.
Facilitation of immigration permits and other secondary licenses/permits
Facilitation of the acquisition of land, water, electric power, transport, and communication services required for their investments;
Investment guarantees and protection against expropriation;
In addition to non-fiscal incentives, Investors that invest at least US$ 500,000 enjoy fiscal incentives such as:
• Accelerated depreciation on capital equipment and machinery (fixed assets).
• Zero percent import duty rate on capital equipment and machinery for five years.
To apply for an investment certificate, the following documents are required:
Completed formal application form obtainable from the Zambia Development Agency offices;
Copy of certificate of Incorporation;
Copy of certificate of share capital;
Copy of an official list of shareholders and/or directors;
Business plan and/or feasibility study;
Verifiable evidence of project finance; bank statements (in English), loans, credit facilities, verifiable invoices and bill of lading for equipment & machinery etc.
Brief resumes/CVs for shareholders and/or directors;
Certified Identity cards of shareholders and/or directors
Non-refundable application processing fee of K2133.00 (Cash or Managers’ Cheque).
License fee of K12, 783.00 (Cash or Managers’ Cheque) which is payable on collection of the certificate of registration.
Procedure for Applying for an IPPA
An IPPA is a tool used to promote investments, as well as guarantee the protection of that investment. An IPPA is negotiated and signed in accordance with Section 17j of the Act. The benefits of an IPPA are that:
It guarantees the protection of the investments;
It also guarantees that ZDA will facilitate the investment.
To qualify for an IPPA, an investor needs to pledge to invest at least US$ 10 million. The negotiations involve engagements where a presentation outlining details of the project is made to a technical committee from ZDA. Other participants in the decision making process are the legal subcommittee and the local business development subcommittee, which reviews the clients corporate social responsibility commitments.
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