Zambia - Obtain Withholding Tax Certificate

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Procedure

Apply In-Person

1. To apply for a Withholding Tax Certificate in Zambia, the applicant will have to contact the department of revenue authority, for the main office visit link.
2. Make sure that you have all the documents that are listed under the “Required Documents” section of this page.
3. The taxpayer will have to complete an application form obtained from the nearest Domestic Taxes Office.
4. There are different forms for different types of applicants.
5. Find the suitable application listed here form.
6. The WHT rate for residents is 15% and 20% non residents (final tax).
7. Upon completing the required documents related to the application, your document will be ready.
8. Fee for this procedure has to be paid as per the authority request.
9. Upon the satisfaction of the authorities, a provisional certificate will be accessible.
10. The applicant gets the certificate in a stipulated period of time.

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Required Documents

• Form CF 82A/C: The payer in respect of each payment of interest, rents, public entertainment fees, management and consultancy fees, commissions and royalties should complete the form.
• Form CF 81A/C: This form is to be completed by the payer in respect of each payment to a non- resident contractor.
• Form CF 81A: The form should be completed by the payer in respect of each payment of dividend to a shareholder. On making a deduction for withholding tax, the payer is required to forward the original copy of the certificate to the payee indicating the gross amount of the payment made, the withholding tax deducted and the date of payment.
• A copy of the certificate should accompany all remittances to the Zambia Revenue authority.

Office Locations & Contacts

The Revenue Authority
Revenue House,
Kabwe Roundabout,
Kalambo Road
Lusaka, Zambia
Tel: +260 211 382831,+260 211 382819
Contact link.

Eligibility

• The applicant can be an individual taxpayer.
• The applicant can be an organization like charity or other exempt organisations
• The applicant can be a non-resident of Zambia.

Fees

• Application Fee : Pay as per authorities request.

Validity

• The certificate is valid until the tax is paid.

Documents to Use

• Application form.

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The processing time depends on the time taken in verification of documents submitted.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <& video type='website'>video ID|width|height<&/video&>
from external websites.
Please remove the '&' inside the tags during implementation Website = allocine, blip, dailymotion, facebook, 
gametrailers, google video, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of the webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• The payer is required to pay the tax deductible to the Zambia Revenue Authority by reference to the date of payment or the date of accrual, whichever is earlier.
• No Withholding Tax should be paid on interest earned by individuals from savings or deposit accounts held with financial institutions such as banks and building societies.

Required Information

• Name of applicant
• Postal address
• organisation details(if applicable)
• Phone number/email
• Passport number
• NRC number

Need for the Document

• It is a written confirmation from the Revenue that a taxpayer can withhold the payment regarding the taxes.

Information which might help

• Withholding Tax is not a tax but a means of collecting that tax.
• Withholding Tax is deductible from a payment by the person who is liable to make payment (the payer) at the point of payment or at the time the person to whom it is due to be made (the payee) becomes legally entitled to it (date of accrual).

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Place some external links which might help.

Others

• Withholding Tax was first introduced in Zambia on Interest, Management and Consultancy Fees, Royalties and Public Entertainment Fees in 1971.
• The Withholding Tax has over the years been extended to Dividends, Rent, Commissions and Payments to Non-Resident Contractors.
• Non-resident Contractor means - An individual who is neither a resident nor ordinarily resident in Zambia Or Any other person or partnership which is not resident in Zambia and does not have a permanent establishment in Zambia.