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