- Zambia Revenue Authority

Kulumbulula ( introduction)
Musonkowa maali ansubo mu kampanyi panyuma ya
kutendeka busulu,kabiji kipamo kya ZRA kyatendekele
kuchibila bonse basulu mu mwaka wa 1971 muno mu kyalo
kyetu kya Zambia. Onkao mambo, uno musonko bachibila
basulu batambula maali a nsubo ya peulu panyuma ya kwingila
mingilo,kutambula mfweto pa kwingijisha biipe, mingilo ya
banyimbi,balenga mafilimu apa mashikopo,basendwe babasa
byakubasa-basa ne kunemba bisela byakusangajika bena
keengi ku kintu bwiingi. Myaka yapitapo kipamo kya ZRA
kyatwajijila kusonkesha ino misonko kuboba bantu batambula
maali a nsubo panyuma yakwibakunta bibala-bala (Dividends),
maali afuma mu kusonkesha mazubo nangwa bishimikwa,
mwaba wa maali a nsubo atambula bantu panyuma
yakupwisha mingilo, kabiji ne maali atambula tumpanyi atwa
tufuma ku byalo bikwabo kuleta mu kino kyalo.
Nanchi musonko wa maali a nsubo mubusulu mu
makampanyi yemuka?
Nobe kweseka kulondolola nzolo kijoma, uno kechi musonko
ne, pano bino ke jishinda jimo kafulumende joatambwilamo
misonko ku bena keengi. Uno musonko bachibila boba bantu
babena kutambula maali a nsubo, mfweto pa mingilo
yapusana-pusana, apa bino bapana misonko ku kipamo kya
ZRA pa mingilo yobaingijile kyokyo kimye. Nanchi
m wa f wa i n wa ku y u ka a m b a ka m p a ny i ko n s e p a
kwikanembesha ku kafulumende, kutendeka kwingila mingilo
ya busulu, banembesha ne bipepala paji masabwakya onse biji
nobe, juba jo banembeshe, mpunzha ne kipamo kya maali
kubabena kusungisha maali abo ansubo.
mwafumine ku byalo bikwabo. Pano bino inge kampanyi wenu
ujina mukochi,anweba bakemulipilisha maali afika ku kipimo
kya 0%. Onkao mambo, uno musonko mwakonsha kupana ku
kafulumende inge mufuma ku byalo bikwabo,mubena kupoya
mukuba nangwa mabwe abunonshi,kushimika bishimikwa,
mikwakwa nangwa bimbaya-mbaya bisenda biipe, bijinobe
mukuba, mafuta amu myotoka ne bintu bikwabo.
Basulu ne ba mwingilo kufuma mu byalo bikwabo pano bino
basendwe,bafwainwa kupana musonko ku kafulumende wetu
wamu Zambia.
Mingilo yakushimika bishimikwa
Inge kyakubaamba mujina mukwekele wa kushimika
bishimikwa ,kuwamisha ne kunungako ne bintu bikwabo biji
nobe;1. Kulungisha,kupumuna,kunungako,kuwamisha ne mingilo
ikwabo yapusana-pusana pano bino mwaita basendwe
kufuma ku byalo bikwabo amba beeye kwimwingijila yoyo
mingilo.
2. Kubika binamba-namba bipya mukachi ka byobyo
bishimikwa,bijinobe malaichi,bikwepe,bimashinyi abya
bileeta mwela,kupoya mifolo mwakupita meema,kubika
binamba-namba byakukikizha mujilo ne mingilo ikwabo
kubishimikwa byenu.
Nanchi nanyi malipilo a nsubo kafulumende mo afwainwa
kutambula ne kufumyamo maali a nsubo ne misonko(
Income Tax Act) kubena keengi?
3. Kupeenta ne kuwamisha bulongo bishimikwa mukachi ne
pangye pakubaamba bishimikwa byenu bitendeke ku
mweka bulongo.
4. Mingilo ikwabo yakuwamisha bishimikwa ayo yakwata
kukuwamisha bishimikwa byotwabula kutongaula
patanshi mu kipungu (1) ne kyabubiji (2), pano bino
yakwata kumukweekele wakuwamisha bishimikwa.
Maali ansubo panyuma ya kwimukunta bibala-bala
(Dividends-Section 81 )
Monka mu kibese kyalenga makumi atano ne asatu ne jimo,
uno muzhilo ubena kwitubula aamba inge kampanyi amwa
basulu mobafisha maali, wapana maali a nsubo ku ba mwingilo
bonse akwibakunta bibala-bala,bafwainwa kupana musonko.
Myotoka, maato ne madeke mwakusendela biipe
Yukai kubaamba basulu bonse bajina mingilo yakusenda biipe
kwingijisha mikwakwa,maato pa meema ne madeke mu
mwela asenda bantu ne biipe byapasha mabwe
amukuba,nangwa amba abunonshi,kajo kapusana-pusana ne
bintu bikwabo byakupotolwesha mu mashitolo kubena keengi.
Onkao mambo, tumpanyi atwa tonse twanembeshe kuba
busulu muno mu kyalo kyetu kya Zambia twafwainwa kupana
musonko ku kafulumende nangwa kechi babena kupana maali
a nsubo,akunkuta bantu bibala-bala ba mwingilo bonse
bafwainwa kupana musonko jonkajo juba bapana ku
kafulumende,kwesekanya na byobafukula mukavoto.
Onkao mambo, umvwe kampanyi kaiya mukino kyalo
kabasendwe kufuma ku byalo bikwabo baiya na kwingijila
muno mwetu,bafwainwa kupana musonko wafika ku kipimo
kya 20%.
Kabiji kipimo kyakuchibilapo musonko wa( WHT) maali
ansubo ke 15% nangwa mwikale bena Zambia,nangwa inge
Kupana musonko wa maali a nsubo kulondela kibese
kyalenga makumi atano ne asatu ne abiji mu mizhilo ya
kyalo ( Payments under section 82 A Interest)
Luonde, musonko wa maali a nsubo kufuma kubena keengi aba
baji mutumpanyi bajina mukweekele wa kupana musonko
panyuma yakutambula maali a mfweto yabo nangwa
kwibakunta bibala-bala kweseka kulondela muzhilo wa
(Income Tax Act) pano bino javula kipamo kya ZRA kyatemwa
kuchiba maali onse obakongwesheshe bantu bakwabo. Kabiji
maali enu onse omwafishishe ku bipao bya maali biji nobe ma
treasury bills, Government bonds nangwa ku bipamo bikwabo
abya bikongwesha maali,mwafwainwa kupana musonko
panyuma ya kutambula maali a nsubo.
Bantu bonse bafwainwa kupana musonko
(Individuals)
Luonde, muntu umo kechi wafwainwa kupana musonko ne
panyuma yakutambula maali aanji a nsubo ku kafulumende
ne panyuma yakufisha maali ku bipao bya maali. Kabiji inge
mubena kupana musonko wa kwimuchibila ku maali a nsubo,
ba ZRA bakafumyamotu kipimo kya 15% kyapwa. Inge mukiji
mu mingilo,yukai kubaamba mwaka yense inge mwafika ku
mpelo, muntu yense wafwainwa kuyana kunembesha bipepala
pakupaina musonko kitelwa amba,” Income Tax Return” akyo
kimwesha maali enu onse koafumine ne mashinda mo
mwiasangwijile kubikapotu ne nsubo.
Bantu bonse kukila muntu umo bunke bwanji
Panyuma ya byobyo,ba mwingilo ku kipamo kya ZRA
bakemupesa-pesa ne kwimubula nanchi maali anga a musonko
ye mwafwainwa kupana. Kyabubiji,bakafumyamo ne musonko
wa nsubo ku busulu bwenu wa ( WHT) inge mwatambwilepo
maali a nsubo kufuma ku kafulumende. Kyabubiji,
bakafumyamo musonko wa (WHT) apa bino bemuchibila ne
mwine musonko wakupezhako.
Tubungwe ne bipamo bibula kupana uno musonko
(charities and other exempted organizations).
Yukai kubaamba kuji kipimo kyakwingijisha pakuchibila bantu
musonko wa ( WHT) inge musulu watambula maali a nsubo
kupichila mu busulu bwa kafulumende biji nobe;- ma
Government bonds, ne ma Treasury Bills kechi bafwainwa
kupana musonko ne. Kabiji abya bipamo bikwasha bantu
bakajilwa,bibula kulenga maali a nsubo na byo kechi
byafwainwa kupana musonko wa fika ku kipimo kya 15% ne.
Mfweto itambula basendwe pakwingijisha mingilo yabo
(royalties)
Uno ke mwaba wa maali a nsubo nangwa mfweto basendwe
obatambula panyuma ya kwingila mingilo biji nobe kunemba
mabuku, bisela,kwimba nyimbo yakujizha pa mawaileshi ne
kulenga mafilimu akumwesha pa mashikopo, bashayuka
balenga binamba-namba, tuyukilo kwingijisha mashinda apya
ne minkinyi yakukumbanya masabwakya kubena keengi.
Onkao mambo, kipamo kya ZRA kikapingula musonko wa maali
Onkao mambo,muntu yense awa ujina busulu nangwa
kampanyi kabena kusonkela mazubo, bishimikwa ne bitu
bikwabo bafwainwa patanshi kupana musonko wa (WHT) saka
bakyangye kusonkela byobyo bishimikwa, maofweshi nangwa
mazubo ne. Kabiji bafwainwa kupana masabwakya ku kipamo
kya ZRA panembwa byonse ne mashinda mobabena
kutambwila maali obabena kusonkesha. Panyuma ya byobyo,
bakemupesa-pesa pa mwaba wa maali a nsubo omwatambula
yeo mwaka, bafumyamo( WHT) apa bino bemupingula mwine
musonko.
Maali a mfweto panyuma yakwingila mwingilo wa
busendwe (commissions)
Nemukupezhakotu, uno ke musonko yebachila boba babantu
bengila mingilo ya busendwe pano bino kechi bafola nangwa
kutambula mfweto kila nondo ne,bebechiletu kyokyo kimye.
Panyuma yakupwisha uno mwingilo ke kwibakunta bibalabala, nanchi inge bena Zambia,bafwainwa kupana musonko
wafika ku kipimo kya 15%. Kabiji inge kechi bena Zambia ne,
bakebachila musonko wafika ku kipimo kya 20%,pano bino
uno kechi ye musonko wapelako ne.
Mwakyeseka kwingijisha computer wenu pakunembesha
bipepala byakupainapo musonko nyi?
Fukulai ne kusala kwingijisha jino jishinda ja kupainapo
misonko kupichila mu ma computer enu (“E- services”).
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onse a nsubo kwingijisha kipimo kya 15%,pano bino basendwe
bonse aba bafuma mu byalo bikwabo, abo bakapana musonko
wafika ku kipimo kya 20%.
Kusonkela biipe nangwa mazubo/bishimikwa (rent )
Bangikazhi bonse mwafwainwa kuyuka kubaamba maali onse
a nsubo omutambula panyuma yakwimufuta,kwimukunta
bibala-bala inge bantu bakwabo babena kwingijisha biipe
byenu, mazubo nangwa bishimika saka basonkela kwianweba
biji nobe mashitolo ne bintu bikwabo byonse abya bileta
bunonshi muno mu kyalo kyetu kya Zambia bafwainwa
kupana musonko wafika ku kipimo kya 10%.
ZAMBIA Working
REVENUE To Serve You
AUTHORITY Efficiently
Kaonde
Bantu bafwainwa kubula kupana uno musonko
Inge kyakubamba, muntu ubena ku sonkela nzubo wa
mwingilo wimenako kyalo kikwabo kechi wafwainwa kupana
musonko ne,pano mwine mwina nzubo ye wankonsha kupana
musonko wa nsubo mu busulu abo bene.
Mfweto itambula bena keengi panyuma yakwingila
mingilo ( management consultancy fees) ya busendwe.
Kino kyalumbulula kubaamba maali a mfweto muntu waingila
mingilo yabusendwe biji nobe kwivwanga na bantu bakwabo
pakunengezha mingilo ya busendwe,bushayuka, kutangijila
mingilo, kulenga bintu,kulungisha binamba-namba nangwa
mingilo ikwabo ya busendwe. Musonko wa ( WHT) bachibila
bantu baji mu mingilo ya busulu, kabiji babula kwikala bena
Zambia ne kwingijisha kipimo kya 20% panyuma yakupesapesa byonse bikebewa.
Maali a mfweto kufuma bantu bakaya bisela bya
kusangajika bena keengi ( public entertainment fees)
Uno ye musonko yebachila bantu bonse aba batambula maali a
mfweto panyuma yakukaya bisela bya kusangajika bena keengi
biji nobe kulenga mafilimu, kwimba nyimbo,kunyema lubilo,
kuteya mpila, kutaya makofi ne kwikyoombesha monka muno
mu Zambia. Aba babula kwikala bena Zambia,bebachila
musonko wa (WHT) wafika ku kipimo kya 20% panyuma
yakwiba pesa-pesa bulongo.
(WITHHOLDING TAXES INCLUDING WITHHOLDING TAX ON RENTAL INCOME)
MUSONKO WA MAALI
A NSUBO MU KAMPANYI
Musonko wa kupana tumpanyi
mu busulu ne kusonkesha
bishimikwa ne mazubo
For more information contact:
+260 211 381111/0971-281111/5972 /0962251111
Email us at: [email protected]
Website: www.zra.org.zm
Revenue House P.O. Box 35710 Lusaka Zambia