Widening The Tax Base – Property Transfer Tax On A Mineral …
INTRODUCTION. On 29 October 2021, Zambia's Honourable Minister of Finance and National Planning, Dr Situmbeko Musokotwane, MP (the "Minister") presented Zambia's national budget (the "Budget") for the 2022 fiscal year to the National Assembly.In doing so, the Minister proposed to widen the tax base by introducing property transfer tax ("PTT") …