Personal Levy Act

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REPUBLIC OF ZAMBIA
THE PERSONAL LEVY ACT
CHAPTER 329 OF THE LAWS OF ZAMBIA
CHAPTER 329 THE PERSONAL LEVY ACT
THE PERSONAL LEVY ACT
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1. Short title
2. Interpretation
PART II
I MPOSITION OF PERSONAL LEVY
3. Imposition of levy
4. Exemption
PART III
ASSESSMENTS

RT I
PRELIMINARY
Section
1. Short title
2. Interpretation
PART II
I MPOSITION OF PERSONAL LEVY
3. Imposition of levy
4. Exemption
PART III
ASSESSMENTS

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5. Appointment of levy assessment committees and assistant levy assessment
officers
6. Assessment
7. Review of assessment
8. Levy assessment appeals committee
9. Appeals
PART IV
PAYMENT, COLLECTION AND RECOVERY OF LEVY
10. Times of payment of levy
11. Payment of levies by employers on behalf of employees
12. Penalty for failure to pay levy
13. Recovery of levy
PART V
REGISTRATION OF PERSONS LIABLE TO PAY LEVY
14. Register
15. Registration
PART VI
O FFENCES AND G ENERAL
Section
16. Evasion of liability for levy
17. Inciting a person to refuse to pay levy
18. Unauthorised collection of levy
19. Secrecy
20. Non-production of documents
21. Service of documents
22. Allowances to members of levy assessment committees and levy assessment
appeals committees
23. Offence
24. Regulations
25. This Act not to bind the Republic
CHAPTER 329

ers of levy assessment committees and levy assessment
appeals committees
23. Offence
24. Regulations
25. This Act not to bind the Republic
CHAPTER 329

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PERSONAL LEVY Act No.
72 of 1963
23 of 1964
48 of 1964
69 of 1965
36 of 1968
Government Notice
497 of 1964
Act No.
10 of 1978
22 of 1981
23 of 1990
9 of 1992
15 of 1993
8 of 1994
13 of 1994
An Act to provide for the imposition, assessment and collection of an annual
personal levy; and to provide for matters incidental thereto or connected
therewith.
[17th January, 1964]
PART I
PRELIMINARY
1. This Act may be cited as the Personal Levy Act. Short title

ters incidental thereto or connected
therewith.
[17th January, 1964]
PART I
PRELIMINARY
1. This Act may be cited as the Personal Levy Act. Short title

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2.

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2.

(1) In this Act, unless the context otherwise requires-
"adult person" means any person of or above the apparent age of eighteen years;
"assessment and demand form" means a form setting out the assessment of a
person's liability for the payment of levy and a demand for the payment of
levy from that person;
"assistant levy assessment officer" means any person appointed to be an assistant
levy assessment officer under section five;
"certificate of exemption" means a certificate granted under section four exempting
the person specified therein to the extent stated therein from payment of
levy;
"council" means a city council, a municipal council, a township council or a district
council;
"income" means-
(a) the gross income received within Zambia by any person from any
trade or business operated or participated in by such person on his
own account or in partnership or association with any other person;
(b) the gross income received within Zambia by any person by reason
of the practice of any profession or vocation either on his own
account or in partnership or association with any other person;
(c) any pension or like entitlement received within Zambia by any
person annually or at any other interval;
(d) wages and all other emoluments paid by an employer to or on behalf
of an employee in respect of the services of such employee,
including the value of rations or money paid in lieu of rations, but
shall not include housing allowance provided the value of such
housing allowance is not excessive in relation to the sum actually
incurred by such employee in respect of his accommodation,
payments for travelling, accommodation or other expenses
necessarily incurred by the employee for the purposes of the
employer's business;
(e) any bonus received within Zambia by any person;
(f) any other income received within Zambia by any person from any
other source;
"leviable person" means any person liable to pay levy under the provisions of this
Act;
"levy" means the personal levy imposed under the provisions of this Act;
"levy assessment appeals committee" means a levy assessment appeals
committee appointed under the provisions of section eight;
"levy assessment committee" means a levy assessment committee appointed
under the provisions of section five;
"levy assessment officer" means-
(a) in relation to a levy authority which is a municipal council or rural
council, the treasurer of such council;
(b) in relation to a levy authority which is a township council, the
secretary of such council;
"levy authority" means-
(a) in the area of a council, such council;
(b) in any other area, the District Executive Secretary for the District in
which such area is situate;
"l " th t l th b i i th 1 t J i d
Interpretation

) in any other area, the District Executive Secretary for the District in
which such area is situate;
"l " th t l th b i i th 1 t J i d
Interpretation

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(2) For the purposes of this Act a person, other than a person mentioned in
subsection (1) of section four, shall be treated as living in an area notwithstanding that he
is living in such area only for some temporary purpose. (As amended by No. 23 of 1964 and No. 69 of 1965)
PART II
I MPOSITION OF PERSONAL LEVY
3. (1) Subject to the provisions of this Act, a levy authority may, in every levy year,
levy and collect a personal levy at the rate of one per centum from all adult persons living
within its area and who receive, in a levy year, an income:
Imposition of levy
Provided that the levy shall apply only to the balance of any income in excess of
three hundred thousand kwacha per annum and that the maximum levy payable under
this subsection shall not exceed fifteen thousand kwacha per annum.

of
three hundred thousand kwacha per annum and that the maximum levy payable under
this subsection shall not exceed fifteen thousand kwacha per annum.

(2) The liability of any adult person to pay levy shall be determined-
(a) in the case of any adult person first becoming liable on or after the 1st
January in any levy year, by reference to an estimate of his income during
the year in which the levy is due and payable;
(b) in the case of any other adult person, by reference to his income during the
twelve months preceding the 1st January of the year in which such levy is
due and payable. (As amended by Acts No. 36 of 1968, 23 of 1990, 9 of 1992,
15 of 1993 and 8 of 1994)
4. (1) There shall be exempted from the payment of levy under this Act- Exemption
(a) the President;
(b) representatives of foreign countries and of international organisations and
such members of their staff as the Minister may approve;
(c) officers, warrant officers and other ranks of the naval, military and air forces
of Her Britannic Majesty, based in the United Kingdom while serving in
Zambia;

warrant officers and other ranks of the naval, military and air forces
of Her Britannic Majesty, based in the United Kingdom while serving in
Zambia;

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(d) any person on a temporary visit to Zambia. (2) A levy assessment officer or an assistant levy assessment officer may grant
partial or complete exemption from the payment of levy, either generally or in respect of
any year, to any person who, in his opinion, is unable to pay the amount of levy due from
him by reason of poverty arising from either-
(a) old age;
(b) infirmity; or
(c) other good cause. Any exemption from the payment of levy granted under this subsection may be revoked by
the levy assessment officer or an assistant levy assessment officer at any time for good
cause. (3) A levy authority may, with the approval of the Minister, exempt any class of
persons living within its area from the payment of levy:
Provided that no exemption shall be granted to any person who is required to pay
income tax.

persons living within its area from the payment of levy:
Provided that no exemption shall be granted to any person who is required to pay
income tax.

(4) A person exempted wholly or partially from the payment of levy under the
provisions of this section shall be granted a certificate of exemption in the prescribed form:
Provided that-
(a) in the case of any person mentioned in subsection (1); or
(b) in the case of a member of a class of persons exempted under the
provisions of subsection (3);
it shall not be necessary to grant a certificate of exemption. (As amended by Acts No. 23 and No. 48 of 1964,
22 of 1981 and 9 of 1992)
PART III
ASSESSMENTS

ll not be necessary to grant a certificate of exemption. (As amended by Acts No. 23 and No. 48 of 1964,
22 of 1981 and 9 of 1992)
PART III
ASSESSMENTS

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5. (1) A levy authority shall appoint such number of levy assessment committees as
a levy assessment officer may deem necessary to advise or assist such officer or any
assistant levy assessment officer in assessing the liability of persons to pay levy. Appointment of levy
assessment
committees and
assistant levy
assessment officers
(2) A levy assessment committee shall consist of not less than two and not more
than four persons chosen and appointed by the levy authority who are not members of
such levy authority. (3) A levy authority shall appoint such number of assistant levy assessment officers
and revenue collectors as it may deem necessary. 6. (1) Subject to the provisions of this Act and to any regulations made thereunder,
a levy assessment officer or an assistant levy assessment officer shall assess the liability
of each adult person living within the area of such levy authority liable to pay levy.

an assistant levy assessment officer shall assess the liability
of each adult person living within the area of such levy authority liable to pay levy.

Assessment
(2) For the purpose of carrying out the provisions of this section, a levy assessment
officer or assistant levy assessment officer-
(a) may take evidence on oath and for that purpose is hereby empowered to
administer oaths;
(b) may require any person to attend at some reasonable time and place as a
witness and give evidence or to produce any document in his possession or
power which relates to the assessment of a leviable person;
(c) may by notice require any employer, whether within or without the area, to
prepare and deliver to him within the time limited by the notice a return
containing-
(i) the names and places of residence of all persons employed by him;
(ii) the payments made to those persons in respect of that employment
during any period not exceeding twelve months. (3) When a levy assessment officer or an assistant levy assessment officer has
assessed a leviable person, he shall, if so requested by that person, complete and deliver
to him an assessment and demand form. (As amended by Act No. 23 of 1990)
7.

ble person, he shall, if so requested by that person, complete and deliver
to him an assessment and demand form. (As amended by Act No. 23 of 1990)
7.

(1) Subject to the provisions of this section, any person aggrieved by the
assessment made on him may apply to the levy assessment officer for the area to review
the assessment made on him by giving notice of his objection in such form and manner as
the levy assessment officer may accept. Review of assessment

w
the assessment made on him by giving notice of his objection in such form and manner as
the levy assessment officer may accept. Review of assessment

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(2) On receipt of the notice of objection referred to in sub-section (1), the levy
assessment officer shall as soon as practicable review the assessment and for that
purpose may require the applicant to furnish such information as he may deem necessary. (3) Upon the completion of the review, the levy assessment officer shall either
confirm or vary the assessment and shall record any such confirmation or variation and
the reasons therefore. (4) An application for objection shall be made within thirty days of the date of
delivery of the assessment and demand form to the person aggrieved or within such
further period as the levy assessment officer may on good cause shown allow:
Provided that where a levy payable by a leviable person has been deducted from his
wages or salary by his employer pursuant to section eleven, an application under
sub-section (1) shall be made within thirty days of such deduction being made.

salary by his employer pursuant to section eleven, an application under
sub-section (1) shall be made within thirty days of such deduction being made.

(5) When the levy assessment in respect of which an application is made under this
section has been discharged by payment of the levy due thereunder, the levy authority
shall, if the assessment is varied and results in a reduction in the amount of levy payable
by the applicant, refund to the applicant a sum equal to the difference between the levy he
has paid and the amount of such reduced levy. (As amended by Acts No. 23 of 1964, No. 20 of 1994
and No. 13 of 1994)
8. (1) Every levy authority shall appoint a levy assessment appeals committee
consisting of not less than two and not more than four members of whom one shall be
designated chairman by the authority and shall appoint a clerk to such committee. Levy assessment
appeals committee
(2) No person shall be a member of a levy assessment appeals committee-
(a) while he is a member of-
(i) a levy authority;
(ii) a levy assessment committee;
(b) while he is employed by a levy authority. (3) The office of a member shall be vacated-
(a) upon his death;
(b) if he is adjudged bankrupt;

mittee;
(b) while he is employed by a levy authority. (3) The office of a member shall be vacated-
(a) upon his death;
(b) if he is adjudged bankrupt;

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(c) upon the expiry of one month's notice in writing of his intention to resign his
office given by him to the levy authority;
(d) if he becomes mentally or physically incapable of performing his duties as a
member;
(e) if he is convicted of an offence and sentenced to imprisonment without the
option of a fine;
(f) three years after the date of his appointment:
Provided that a member retiring under paragraph (f) shall be eligible for
reappointment. (4) No member of a levy assessment appeals committee shall sit as a member of
such committee during the consideration and determination of an appeal in which he is the
appellant. (5) Decisions of a levy assessment appeals committee shall be by majority vote of
the members present and in the event of an equality of votes the appeal shall be
dismissed. (As amended by Act No. 23 of 1964)
9.

by majority vote of
the members present and in the event of an equality of votes the appeal shall be
dismissed. (As amended by Act No. 23 of 1964)
9.

(1) Any person- Appeals
(a) whose assessment has been confirmed or varied by a levy assessment
officer under the provisions of subsection (3) of section seven and who is
aggrieved by such confirmation or variation; or
(b) whose exemption or partial exemption from the payment of levy has been
revoked or varied by a levy assessment officer or assistant levy
assessment officer;
may appeal to the levy assessment appeals committee against such assessment,
revocation or variation of exemption and the assessment appeals committee shall confirm
or vary the assessment or the decision relating to the exemption. (2) Any appeal under this section shall be brought within thirty days of the date upon
which the decision of the levy assessment officer or assistant levy assessment officer was
delivered to the appellant:
Provided that the levy assessment appeals committee may for good cause shown
extend the period within which such appeal shall be brought.

e appellant:
Provided that the levy assessment appeals committee may for good cause shown
extend the period within which such appeal shall be brought.

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(3) On the hearing of an appeal where a ground of appeal is that the assessment is
excessive, the onus of proof thereof shall be on the appellant. (4) The decision of the levy assessment appeals committee on any appeal brought
before it shall be final and conclusive and no appeal shall lie therefrom to a court except
on a question of law to the High Court. (5) When the levy assessment in respect of which an appeal is made under this
section has been discharged by payment of the levy due thereunder, the levy authority
shall, if the assessment is varied and results in a reduction in the amount of levy payable
by the appellant, refund to the appellant a sum equal to the difference between the levy he
has paid and the amount of such reduced levy. (As amended by Act No. 23 of 1964)
PART IV
PAYMENT, COLLECTION AND RECOVERY OF LEVY
10.

ween the levy he
has paid and the amount of such reduced levy. (As amended by Act No. 23 of 1964)
PART IV
PAYMENT, COLLECTION AND RECOVERY OF LEVY
10.

(1) Subject to the provisions of this section, the levy shall be due and payable
on or after the 1st January and shall be paid not later than the 1st April in every year or
such later date, not being later than the 30th September, as the Minister may, on the
application of a levy authority, fix for that levy authority. Times of payment of
levy
(2) Any person who-
(a) is not within Zambia on the 1st January in any year; and
(b) enters Zambia during the levy year; and
(c) is liable to pay levy within such year;
shall if he enters Zambia-
(i) before the 1st July, pay the levy due by the 30th September;
(ii) on or after the 1st July and before the 1st October, pay the levy due by the
31st December. (3) Where the levy liability of a person is subject to review or appeal as provided for
in section seven or nine, the last date for the payment of levy outstanding as finally
determined shall be the latest of the following dates:

ided for
in section seven or nine, the last date for the payment of levy outstanding as finally
determined shall be the latest of the following dates:

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(a) the 1st April of the year within which the levy is payable;
(b) if the Minister has under the provisions of subsection (1) fixed a date for
payment later than the 1st April, the date so fixed;
(c) the thirtieth day from the date of delivery to the person concerned of the
notification of the levy payable as finally determined. (4) Every person liable to pay levy shall pay such levy and any penalty for which he
may be liable to the levy authority by which he was assessed. (5) The levy assessment officer, assistant levy assessment officer or revenue
collector to whom such payment is made shall immediately issue an official receipt
therefor. (6) No person shall be required to pay, in respect of any one levy year, levy more
than once to any levy authority or to more than one levy authority.

(6) No person shall be required to pay, in respect of any one levy year, levy more
than once to any levy authority or to more than one levy authority.

(7) If it is proved to the satisfaction of a levy authority, other than the levy authority
to whom he paid his first levy, that a person has paid more than one levy in respect of any
one levy year, such person shall be entitled to have the amount of such second or
subsequent levy refunded to him by the levy authority to whom he paid such second or
subsequent levy:
Provided that no such refund shall be made more than three years after such second
or subsequent levy was paid. (8) Notwithstanding any of the provisions of this section, where a person has his
personal levy assessed at eight kwacha or more, the levy authority may, on application by
the person concerned, permit the payment of such personal levy by instalments the last of
which instalments shall be paid on such date as may be determined by the levy authority
not being later than the 31st December of the year within which the levy is payable. (As amended by Acts No. 23 of 1964 and No. 36 of 1968)
11.

hority
not being later than the 31st December of the year within which the levy is payable. (As amended by Acts No. 23 of 1964 and No. 36 of 1968)
11.

(1) A levy authority may by notice require an employer, whether within or
without the area, to deduct from wages or salary payable by him to an employee the
amount of levy certified in the notice to be due and payable to the levy authority by such
employee and, where the levy is payable by instalments, the following particulars shall be
included in the notice:
Payment of levies by
employers on behalf of
employees
(a) the amount of each instalment;

s, the following particulars shall be
included in the notice:
Payment of levies by
employers on behalf of
employees
(a) the amount of each instalment;

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(b) the date upon which each instalment is due and payable
(2) An employer who has received a notice issued in pursuance of subsection (1)
shall-
(a) in a case where the levy is payable by instalments, remit the amount of
each instalment so deducted to the levy authority on or before the date
stated in the notice as the date upon which that instalment is due and
payable;
(b) in any other case, remit the levy so deducted to the levy authority within six
weeks of the receipt of the notice. (3) When such deduction is made from the salary of an employee, he shall be
deemed to have paid the levy due by him to the extent of the deduction and the levy
authority shall, on receipt of the deduction, send to such employee a receipt for the
amount received.

him to the extent of the deduction and the levy
authority shall, on receipt of the deduction, send to such employee a receipt for the
amount received.

(4) If any employee specified in a notice issued under the provisions of sub-section
(1) has, at the time of receipt of such notice, ceased to be employed or is not employed by
the employer, or thereafter ceases to be so employed before any wages or salary due to
him by the employer are equal to the amount of levy to be deducted, the employer shall,
within one month of the receipt of such notice, notify the levy authority in writing that the
employee so specified has ceased to be employed or is not employed by him or has
ceased to be employed by him before any wages or salary due to him are equal to the
amount of levy to be deducted, as the case may be. (5) An employer who, without reasonable excuse, the proof whereof shall lie upon
him, fails to comply with the provisions of a notice served upon him under the provisions of
paragraph (c) of subsection (2) of section six or fails to make any deduction provided for in
this section shall be guilty of an offence and, on conviction, shall be liable to a fine not
exceeding seven thousand five hundred penalty units. (No. 23 of 1964 as amended by Act No. 36 of 1968
and Act No. 13 of 1994)
12.

liable to a fine not
exceeding seven thousand five hundred penalty units. (No. 23 of 1964 as amended by Act No. 36 of 1968
and Act No. 13 of 1994)
12.

(1) Any person who fails to discharge his levy liability by the 1st January in the
year following the year in which the levy is payable shall be liable to pay a penalty equal to
twenty-five per centum of the amount of levy in respect of which he is in default. Penalty for failure to
pay levy
(2) Any person who fails to discharge his liability for levy or penalty within three
months of the last date for payment thereof, as determined under the provisions of this
Act, shall be guilty of an offence and shall on conviction be liable to a fine of one hundred
and fifty penalty units.

ed under the provisions of this
Act, shall be guilty of an offence and shall on conviction be liable to a fine of one hundred
and fifty penalty units.

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(3) Nothing in this section shall prevent the recovery by civil proceedings of any levy
and any penalty due and payable under this Act. (As amended by Act No. 23 of 1964 and Act No. 13 of 1994)
13. (1) Any levy and penalty may, at any time the same becomes due, be sued for
and recovered by a levy authority in any court established under the Subordinate Courts
Act or the Local Courts Act, or any Act amending or replacing the same. Recovery of levy
Cap. 28
Cap. 29
(2) No civil proceedings to recover any levy or penalty payable under the provisions
of the Act shall be instituted more than three years after the 31st December of the year in
which such levy and penalty became due and payable. PART V
REGISTRATION OF PERSONS LIABLE TO PAY LEVY
14. (1) When a levy authority imposes a levy under the provisions of this Act, the
appropriate levy assessment officer shall maintain a register of all persons liable to pay
such levy resident within the area.

isions of this Act, the
appropriate levy assessment officer shall maintain a register of all persons liable to pay
such levy resident within the area.

Register
(2) A register maintained under sub-section (1) shall contain the following details in
respect of each leviable person:
(a) his full name;
(b) his residential and postal address;
(c) the amount of levy due and payable by him each year;
(d) a reference to receipts issued for levy paid;
(e) the name and address of his employer. (As amended by Act No. 23 of 1964)
15. (1) Where a levy authority has imposed a levy under the provisions of this Act,
every person liable to pay such levy and resident within the area of such authority shall,
unless he is registered with such authority, within two months of the date of publication of
the rate or rates of the levy, apply to the levy authority of the area for registration and shall
furnish the appropriate levy assessment officer with the details referred to in paragraphs
(a) and (b) of sub-section (2) of section fourteen:
Registration
Provided that a levy authority may extend this period.

ails referred to in paragraphs
(a) and (b) of sub-section (2) of section fourteen:
Registration
Provided that a levy authority may extend this period.

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(2) Every person liable to pay levy and who enters and remains in an area within
which a levy has been imposed under the provisions of this Act shall, within two months of
such entry, apply to the levy authority of the area for registration and shall furnish the
appropriate levy assessment officer with the details referred to in paragraphs (a) and (b) of
sub-section (2) of section fourteen. (3) Every person resident within an area shall, within two months of changing his
residential or postal address within the area, inform the levy authority of that area of such
change of address. (4) A person shall, upon registration in accordance with this section, be granted a
written acknowledgment of registration. (5) Any person who wilfully or negligently fails to comply with any provision of this
section shall be guilty of an offence. PART VI
O FFENCES AND G ENERAL
16.

erson who wilfully or negligently fails to comply with any provision of this
section shall be guilty of an offence. PART VI
O FFENCES AND G ENERAL
16.

Any person who, with intent to evade or to assist any other person to evade
liability for levy-
(a) misrepresents the income of himself or any other person;
(b) makes any false statement or entry in any document made or required
under this Act;
(c) gives any false answer, whether oral or written, to any question asked or
request for information made in accordance with provisions of this Act; or
(d) prepares or maintains or authorises the preparation or maintenance of any
false books of account or other records or falsifies or authorises the
falsification of any books of account or records;
shall be guilty of an offence. Evasion of liability for
levy
17. Any person who without lawful excuse incites any person to refuse to pay any
levy payable by him under this Act shall be guilty of an offence and shall on conviction be
liable to a fine of three thousand penalty units or to imprisonment for a term of twelve
months, or to both. (As amended by Act No. 13 of 1994)
Inciting a person to
refuse to pay levy

d penalty units or to imprisonment for a term of twelve
months, or to both. (As amended by Act No. 13 of 1994)
Inciting a person to
refuse to pay levy

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18. Any person who, not being authorised by or under this Act so to do, collects or
attempts to collect any levy shall be guilty of an offence and shall on conviction be liable to
a fine of fifteen thousand penalty units or to imprisonment for a term of three years, or to
both. (As amended by Act No. 13 of 1994)
Unauthorised
collection of levy
19. (1) Every person appointed for or employed in carrying out the provisions of this
Act, or who has official duties as an auditor requiring examination of any records in the
possession of or custody of a levy authority, shall preserve and aid in preserving secrecy
with regard to all matters that may come to his knowledge in the performance of his duties
in connection with those provisions and shall not communicate any such matter to any
person whomsoever, other than the levy payer concerned, or his lawful representative, nor
suffer nor permit any person to have access to any record in the possession or custody of
the levy authority, except in the performance of his official duties.

r permit any person to have access to any record in the possession or custody of
the levy authority, except in the performance of his official duties.

Secrecy
(2) Any person who contravenes any of the provisions of this section shall be guilty
of an offence. 20. No person appointed under or employed in carrying out the provisions of this
Act shall be required to produce in any court any return or other documents or to divulge
or communicate to any court any matter or thing coming under his notice in the
performance of his official duties under this Act, except as may be necessary for the
purpose of carrying into effect the provisions of this Act or in order to bring a prosecution
or to assist in the course of a trial for an offence under this or any other Act. Non-production of
documents
21.

t or in order to bring a prosecution
or to assist in the course of a trial for an offence under this or any other Act. Non-production of
documents
21.

(1) An assessment and demand form or any other document may be served on
any person-
Service of documents
(a) by handing such document to such person;
(b) by handing such document to some adult inmate at the usual or last known
place of abode or business of the person to be served;
(c) by transmission through the post properly addressed to the person at the
postal address or the usual or last known place of abode or business of
such person, in which case such person shall be deemed to have received
the document on the fourteenth day after posting; or
(d) by affixing such document at the usual or last known place of abode or
business of such person, in which case such person shall be deemed to
have received the document on the fourteenth day after affixing. (2) Any assessment and demand form or any other document or notice required to
be served on any company or other body corporate formed under the provisions of the
Companies Act, may be served by leaving the same or sending it through the post in a
prepaid letter addressed to the company at its registered office. Cap. 388

Act, may be served by leaving the same or sending it through the post in a
prepaid letter addressed to the company at its registered office. Cap. 388

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(3) Any assessment and demand form or any other document or notice required to
be served on a company which has not been formed under the provisions of the
Companies Act, but which has a place of business within Zambia, shall be sufficiently
served if addressed to any person whose name has been filed with the Registrar of
Companies and left at or sent by post to the address which has been so filed. Cap. 388
(4) Any assessment and demand form or any other document or notice required to
be served on any authority shall be sufficiently served if addressed to the secretary of the
authority or, if there is no secretary, to any other officer of the authority, and left at or sent
by post to the postal address of the authority. (5) When a levy assessment officer or an assistant levy assessment officer is
satisfied that by reason of the illiteracy or infirmity of any leviable person, such person
could not understand the meaning of an assessment and demand form or any other
document, he shall cause the substance of such form to be communicated to such person
in such manner as he may deem fit.

and demand form or any other
document, he shall cause the substance of such form to be communicated to such person
in such manner as he may deem fit.

(6) A certificate by an employee of the levy authority that the effect of an
assessment and demand form has been communicated to such person shall be admitted
as evidence that such communication was made on the date specified on the certificate
without proof of the signature of the person signing it. (7) Where, under the provisions of this Act, any document or decision is to be
delivered to a person, the date of delivery of such document or decision shall be-
(a) the date upon which the document or decision was handed or delivered to
such person; or
(b) if such document or decision was transmitted through the post to such
person or affixed at the usual or last known place of abode or business of
such person, the date upon which it shall be deemed to have been received
by such person under the provisions of paragraph (c) or (d) of subsection
(1), as the case may be. (As amended by Act No. 23 of 1964)
22. A levy authority may pay such fees and reasonable expenses to members of
levy assessment committees and levy assessment appeals committees as the Minister
may approve. Allowances to
members of levy
assessment
committees and levy
assessment appeals
committees
23.

essment appeals committees as the Minister
may approve. Allowances to
members of levy
assessment
committees and levy
assessment appeals
committees
23.

Any person convicted of an offence under this Act for which no special penalty
is provided shall be liable to a fine of one thousand five hundred penalty units or to
imprisonment for a term of six months, or to both. (As amended by Act No. 13 of 1994)
Offence

a fine of one thousand five hundred penalty units or to
imprisonment for a term of six months, or to both. (As amended by Act No. 13 of 1994)
Offence

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24. The Minister may, by statutory instrument, make regulations for carrying this
Act into effect and without prejudice to the generality of the foregoing-
(a) prescribing anything which by this Act may or is to be prescribed;
(b) prescribing the forms to be used;
(c) regulating the manner in which assessments shall be made;
(d) prescribing the powers and duties of levy assessment officers and assistant
levy assessment officers;
(e) prescribing the practice and procedure for hearing appeals by levy
assessment appeals committees. Regulations
25. (1) This Act shall not bind the Republic. This Act not to bind
the Republic
(2) Notwithstanding the foregoing provision, the Government may deduct from
wages or salary payable by the Government to its servants the amount of levy certified
under the provisions of section eleven to be due and payable to a levy authority by such
servants. (No. 23 of 1964)
SUBSIDIARY LEGISLATION
PERSONAL LEVY CAP. 329
SECTION 24-THE PERSONAL LEVY (PROCEDURE)
REGULATIONS
Regulations by the Minister
Government Notice
133 of 1964
Statutory Instrument
449 of 1968
Act No.

ECTION 24-THE PERSONAL LEVY (PROCEDURE)
REGULATIONS
Regulations by the Minister
Government Notice
133 of 1964
Statutory Instrument
449 of 1968
Act No.

13 of 1994
1. These Regulations may be cited as the Personal Levy (Procedure) Regulations. Title
2. Regulation 3 shall apply to all levy authorities and regulations 4 to 9 shall apply
to the levy authorities listed in the First Schedule. Application
3. The form prescribed in the Second Schedule shall be used by all levy
authorities. Exemption

y authorities listed in the First Schedule. Application
3. The form prescribed in the Second Schedule shall be used by all levy
authorities. Exemption

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4. The forms prescribed in the Third Schedule shall be used by the levy authorities
listed in the First Schedule. Assessment and
registration
5. The fees and allowances for expenses payable to the chairman and members of
a levy assessment committee appointed under section five or of a levy assessment
appeals committee constituted under section eight of the Act shall be those prescribed in
the Fourth Schedule. Prescribed fees
6. (1) Any levy assessment officer or assistant levy assessment officer may
exercise his powers to require a person to give evidence relating to assessment under
section six (2) (b) of the Act by requiring any registered person or persons applying for
registration to furnish the particulars required in Part I of Form P.L. 10 in the Third
Schedule. Evidence relating to
assessment
(2) Any person who fails to complete or to provide the information required in Part I
of Form P.L.

the Third
Schedule. Evidence relating to
assessment
(2) Any person who fails to complete or to provide the information required in Part I
of Form P.L.

10 when requested to do so by a levy assessment officer or assistant levy
assessment officer shall be guilty of an offence and shall be liable on conviction to a fine
of seven hundred and fifty penalty units or to imprisonment for a term of three months, or
to both. (As amended by Act No. 13 of 1994)
7. Any person applying for registration under the provisions of section fifteen of the
Act may do so by completing Part I of Form P.L. 10 and sending the form to the levy
authority by post. Application for
registration
8. On receipt of a Form P.L. 10 with Part I duly completed, the levy assessment
officer or assistant levy assessment officer shall date stamp and complete Part II and
return this to the applicant as an acknowledgment of his registration as required by section
fifteen (4) of the Act. Acknowledgment of
registration
9. Any person may discharge all of his obligations under the Act in any year by
paying to the levy assessment officer of the levy authority in whose area he resides the
sum of twenty kwacha, and at the same time he shall inform the levy assessment officer of
his full name and residential and postal addresses. (As amended by No. 449 of 1968)
Payment of levy

ime he shall inform the levy assessment officer of
his full name and residential and postal addresses. (As amended by No. 449 of 1968)
Payment of levy

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FIRST SCHEDULE
THE PERSONAL LEVY (PROCEDURE) REGULATIONS
(Regulation 2)
LEVY AUTHORITIES TO WHICH REGULATION 5 TO 9 APPLY
(a) The District Executive Secretary for every township, including Kabwe Municipality.
(b) The District Executive Secretary for any other part of Zambia within his District, excluding the areas of rural
councils, townships, cities and municipalities.
(c) The District Executive Secretary for Chilanga, Chisamba, Chisekesi, Kapiri Mposhi, Magoye and Siavonga.

ils, townships, cities and municipalities.
(c) The District Executive Secretary for Chilanga, Chisamba, Chisekesi, Kapiri Mposhi, Magoye and Siavonga.

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SECOND SCHEDULE
THE PERSONAL LEVY (PROCEDURE) REGULATIONS
(Regulation 3)
FORM PRESCRIBED FOR USE BY ALL LEVY AUTHORITIES
Original to Person Exempted. FORM P.L. 5
Duplicate to Levy Assessment Officer.(Original and Duplicate)
THE PERSONAL LEVY ACT
(Section 4)
CERTIFICATE OF EXEMPTION/PARTIAL EXEMPTION
The ............................................... Levy Authority
This is to certify that .............................................................................................................................................................. of ................................................................................................................................................................................................ Registration No. ........................................................................................................................................................, has been:
*(1)(a)......................................................................................................................exempted from the payment of levy for
(period).

.......................................................................................................exempted from the payment of levy for
(period).

*(2)(b)..........................................................................................partially exempted from the payment of levy for the year
and is liable to pay ..........................................................................................................................................only. Reason for exemption ................................................................................................................................................ .................................................................................................................................................................................... DATE
STAMP
...................................................................................... Levy Assessment Officer
*Delete where necessary.

... DATE
STAMP
...................................................................................... Levy Assessment Officer
*Delete where necessary.

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THIRD SCHEDULE
THE PERSONAL LEVY (PROCEDURE) REGULATIONS
(Regulation 4)
FORMS PRESCRIBED FOR USE BY LEVY AUTHORITIES LISTED IN FIRST SCHEDULE
FORM P.L. 6
(Original and Duplicate)
THE PERSONAL LEVY ACT
(Section 6)
The ..........................................................................Levy Authority
ASSESSMENT AND DEMAND FORM
To .................................................................................................... ........................................................................................................ ........................................................................................................ Registration No. (if applicable) ...................................................... YOUR ASSESSED LEVIABLE INCOME FOR 19 ..................IS K
Details (if different from details submitted by applicant)
(a)........................................................ K
(b)........................................................K
(c)........................................................

........................... K
(b)........................................................K
(c)........................................................

K ______________
LEVY LIABILITY
Levy due on the above assessment is K ______________
This is payable on or after the ................................. day of ........................................................................................................ and before the ..................................... day of .............................................................................................................. 19 ....... This form should be produced when payment is made. DATE
STAMP Signed .............................................................................................. Levy Assessment Officer
*Delete where necessary

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........ Levy Assessment Officer
*Delete where necessary

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FORM P.L. 7
THE PERSONAL LEVY ACT
(Section 7 (1))
APPLICATION FOR REVIEW OF ASSESSMENT
To: The Levy Assessment Officer of the ..........................Levy Authority. I, (name) ............................................................................................................................................................................ of
(address) .................................................................................................................................................................................... Registration No. ...................................................................................................., being aggrieved by the assessment of my
liability to pay personal levy of ............................... for the year ..............................................................................................

al levy of ............................... for the year ..............................................................................................

,
do hereby apply to you in terms of section 7 (1) of the Personal Levy Act for a review of my assessment on the following
grounds:
.................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... My assessment and demand form (Form P.L.

............................................................................................................. My assessment and demand form (Form P.L.

6) was dated ...................................................................................................... Received by
Levy Assessment Officer
DATE
STAMP
Signed .............................................................................................. Date ..................................................................................................

.............................................. Date ..................................................................................................

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FORM P.L. 8
Original to Applicant.(Original and Duplicate)
Duplicate to Levy Assessment Officer. THE PERSONAL LEVY ACT
(Section 7 (3))
CONFIRMATION OR VARIATION OF ASSESSMENT
The ......................................................................................................Levy Authority
To: ...................................................................................................... (Name)
of ........................................................................................................ (Address)
............................................................................................................ Sir/Madam,
With reference to your application for a review of your liability under the Personal Levy Act, in terms of section (7 (3) of
the said Act, I have to inform you that I have considered your representations and that as a result-
(a) I can see no reason why your assessment liability to pay ...................................................................................... should be varied, and I accordingly confirm that assessment.

ay ...................................................................................... should be varied, and I accordingly confirm that assessment.

(b) Your assessment is hereby varied, and is now ...................................................................................................... which is due to be paid on or after the ............................ day of ............................................................................ and before the ..................... day of ...............19 . DATE
STAMP ............................................................................................................ Levy Assessment Officer

..19 . DATE
STAMP ............................................................................................................ Levy Assessment Officer

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FORM P.L. 9
THE PERSONAL LEVY ACT
(Section 9 (1))
APPEAL AGAINST ASSESSMENT OF AGAINST REVOCATION OR VARIATION OF EXEMPTION
To: The ................................................................Levy Authority
Levy Assessment Appeals Committee. I, (name) ................................................ of (address) ............................................................................................................ .................................................................................................................., Registration No. ........................ do hereby appeal
against-
*(a) my assessment of liability to pay a levy of .................................................................................................. for the
year .............................., as confirmed/varied by the .............................................................................................. .............................................................................................. Levy Assessment Officer under section 7 (3) of the
Personal Levy Act.

................................................................................ Levy Assessment Officer under section 7 (3) of the
Personal Levy Act.

*(b) the revocation/variation by the ...................................................................................................................... Levy
Assessment Officer of my exemption/partial exemption from liability to pay levy granted to me by the ................ Levy Authority on (date) .................................................. My grounds for making this appeal are as follows:
.................................................................................................................................................................................................... .................................................................................................................................................................................................... .................................................................................................................................................................................................... ....................................................................................................................................................................................................

......................................................................................................................................................

*My Assessment and Demand Form (Form P.L. 6) was dated .................................................................................................. and was confirmed or varied by Form P.L. 8 dated .................................................................................................................... *My Certificate of Exemption was issued to me by the .............................................................................................................. Levy Authority on (date) ........................................................................................................ , and was revoked/varied by the
Levy Assessment Officer of the ................................................................................................ Levy Authority on ................... *Delete as applicable. Signed ........................................................................................ Date ..........................................................................................

...................................................... Date ..........................................................................................

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FORM P.L. 10
PART ITHE PERSONAL LEVY ACT
(Sections 6 and 15)
The ............................................... Levy Authority
APPLICATION FOR REGISTRATION
To be com- Full name .................................................................................................................................................... pleted by Postal address ............................................................................................................................................ applicant or ............................................................................................................................................ by Levy Residential address .................................................................................................................................... Assessment ......................................................................................................................................

.... Assessment ......................................................................................................................................

Officer on Name and address .................................................................................................................................... behalf of of employer ............................................................................................................................................ applicant ............................................................................................................................................ INCOME FOR PREVIOUS YEAR/ESTIMATED INCOME FOR CURRENT YEAR
Receivable from (i) Salary or wages . . . . K ...................................... (ii) Trade or business . . . . K ...................................... (iii) Sale of goods/produce . . K ...................................... (iv) Profession of vocation. . . . K ...................................... (v) Pension . . . . K ...................................... (vi) Other source . . . . K ...................................... ____________________ (See
TOTAL . . K (Note)
NOTE.-If income is K400 or more it is sufficient to put "K400" as the total without specifying any details.

__________________ (See
TOTAL . . K (Note)
NOTE.-If income is K400 or more it is sufficient to put "K400" as the total without specifying any details.

Signature of Applicant ................................................................................ Date .................................................................................... (Perforated line)- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PART I ACKNOWLEDGMENT OF REGISTRATION
To be com- To .................................................................................... (name)
pleted by .................................................................................... (address)
Levy Assess- .................................................................................... ment Officer
Your registration under the Personal Levy Act is hereby acknowledged. DATE STAMP
OF
LEVY AUTHORITY
Signed ...................................................................................................... Levy Assessment Officer
See Note on reverse side
................................................................................. (Note on Reverse Side of Part II)

t Officer
See Note on reverse side
................................................................................. (Note on Reverse Side of Part II)

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NOTE
Change of Address
Under section 15 of the Personal Levy Act, any person registered with a levy authority is required-
(a) to inform that levy authority of any change in his residential or postal address within that levy area;
(b) to apply for registration with the levy authority of any other levy area which he may enter and remain in;
within two months of changing his address.
Any person who wilfully or negligently fails to comply with this requirement will be guilty of an offence.

within two months of changing his address.
Any person who wilfully or negligently fails to comply with this requirement will be guilty of an offence.

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FOURTH SCHEDULE
THE PERSONAL LEVY (PROCEDURE) REGULATIONS
(Regulation 5)
FEES PAYABLE TO CHAIRMAN AND MEMBERS OF LEVY ASSESSMENT COMMITTEES AND LEVY ASSESSMENT
APPEALS COMMITTEE
Fees:
Chairman: not less than 60 fee units nor more than 150 fee units per day as may be determined by the levy authority.
Members: not less than 15 fee units nor more than 150 fee units per day as may be determined by the levy authority.
The above allowance shall be payable in respect of every day necessarily occupied in travelling to, remaining at and
returning from a meeting of the levy assessment appeals committee:
Provided that-
(i) a fraction of a day shall be reckoned as a half a day and a proportionate allowance made accordingly;
(ii) a chairman or member who is also a public officer shall not be eligible to receive any such fees.
Expenses:
Chairman and member: reasonable expenses actually incurred in travelling to and from committee meetings.
(As amended by Act No. 13 of 1994)

Expenses:
Chairman and member: reasonable expenses actually incurred in travelling to and from committee meetings.
(As amended by Act No. 13 of 1994)

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Endnotes
1 (Popup - Popup)
Delete where necessary.
2 (Popup - Popup)
Delete where necessary.