Provides guidance on transactions between related parties
Provides guidance on transactions between related parties
Cigarettes/Mille | 145% or K240 (whichever is greater) per mille |
Pipe Tobacco/kg | 145% or K240 (whichever is greater) per kg |
cutrag and other tobacco products/kg | 60% |
clear beer/litre | K0.15 |
opaque beer/litre | fuel levy K6.60/dekalitre |
Diesel/dekalitre | Excise K11.43/dekalitre |
Petrol/dekalitre | Fuel levy K8.27/dekalitre |
Fuel oil/dekalitre | ExciseK9.30/10 litre |
hydrocaborn gasses/litre | Excise K0.48/litre |
aviation spirit/dekalitre | K4.80/dekalitre |
jet fuel/dekalitre | K4.80/dekalitre |
white spirit /dekalitre | 15% |
kerosene/dekalitre | K4.80 |
other light oils/dekalitre | 15% |
Ethyl Alcohol and other spiritious/litre | 125% |
portable spirits/litre | 125% |
wines/litre | 60% |
undenatured Ethyl Alcohol of an alcoholic strength by volume less than 80%/litre | 60% |
Airtime/minute for voice, megabite for data and count for SMS | 17.5% |
Cosmetics/kg | 20% |
Electric energy/1000kwh | 3% |
Plastics bags/kg | 30% |
cement/tonne | K40/tonne |
fruit juice, unflavoured and unsweetened waters, flavoured or sweetened water/litre | K0.30/litre |
Zambia Revenue Authority, Policy, and legislation department