Zambia Development Agency Act Pdf

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This briefing has been published by Sharon Sakuwaha, Zambia, who has agreed to Simmons & Simmons making it available to elexica subscribers. The Zambia Development Agency Act, No. 11 of 2006 (the Act) was enacted to promote investment in Zambia. With the advent of liberalization in the early 1990’s, Zambia has seen increased investments in various sectors of the economy fostered by both foreign and local investors. Prior to the Act coming into force in 2006, would-be investors faced great challenges associated with setting up enterprises and obtaining documentation relevant for various compliance and operational issues. Against this background and with a view to minimising these challenges, the Act was enacted with the principle objective of providing a one stop shop for the would be investor which would facilitate the establishment of enterprises and provide other services pertinent for the carrying on of business in Zambia. The Act has achieved this through the creation of the Zambia Development Agency (the ZDA).

The Zambia Development Agency in partnership with cooperating partners releases publications periodically. The Zambia Development Act No.11 of 2006.pdf. GOVERNMENT OF ZAMBIA ACT No.9 of 2006. This Act may be cited as the Citizens Economic Empowerment Act. Office or agency or institution.

In a clear attempt to ensure that the Act enhances the levels of investment in the country, the Act stipulates various benefits and incentives to which investors are entitled depending on the level and quantum of their investment. It is evident from certain indicators that the establishment of the ZDA and the incentives available to investors under the Act has borne fruit. For instance, the International Finance Corporation in its publication 'Doing Business 2011' has listed Zambia as one of the jurisdictions that has made positive strides in easing the doing of business. Other examples illustrating how the investment climate in the country has improved, especially from the investors viewpoint, include the relatively recent elimination of minimum capital requirements under the Companies Act (Chapter 388 of the Laws of Zambia) which was previously required on incorporation of a company, the implementation of a one stop border post with Zimbabwe, the introduction of electronic web-based submission of customs declaration forms, the provision of scanning machines at border posts and the introduction of electronic case management at the Courts. These improvements, coupled with the various benefits and incentives applicable under the Act (especially those enjoyed by virtue of one holding an Investment Certificate (the Certificate)), promise to be a useful tool in further enhancing the investment climate in the country.

The Investment Certificate Any person, wishing to, inter alia, invest in any business or enterprise is required to submit an application to the ZDA Board in the prescribed manner and form. Once the Certificate is granted, it is valid for ten (10) years from the date of its issuance and it can be renewed before expiry for a period not exceeding ten (10) years at a time. While the Certificate remains valid, the holder thereof is entitled to enjoy what can be classified as primary incentives outlined in Part VIII of the Act in addition to all other benefits available to be enjoyed by investors under the Act. All persons intending to invest in Zambia qualify to apply for a Certificate with the exception of investments in industries relating to the manufacture of arms, ammunition and poisons and those relating to the production of currency, coins and security documents. Incentives The incentives accorded to investors under Part VII of the Act can only be enjoyed by an investor who meets the conditions and/or monetary thresholds prescribed therein. An investor who does not hold a Certificate is not entitled to enjoy these incentives. Some of the conditions outlined in Part VIII of the Act relate to whether the investment is in a priority sector or product and the location of such investment.

Zambia Development Agency Act Pdf

Tax Incentives By virtue of Part VIII of the Act, an investor will be entitled to certain incentives relating to tax as prescribed by either the Income Tax Act or the Customs and Excise Act. It is worth noting that such tax incentives are effected by the Commissioner General of the Zambia Revenue Authority (ZRA) following a certification by the ZDA Board to the effect that the investor has fully complied with the provisions of the Act and with any condition(s) prescribed thereby. Qualification for Tax Incentives The following categories of investors are eligible to obtain tax incentives: Those investing not less than five hundred thousand United States dollars ($500,000.00) or the equivalent in convertible currency in a priority sector or product; rural enterprises; or business enterprises conducting operations in a priority sector or in respect of priority products. Incentive for Major Investments Investments of not less than ten million United States dollars ($10,000,000.00) in new assets that qualify for an incentive are eligible to receive other incentives under the Act.

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The Minister of Finance may by Statutory Instrument and for purposes of promoting such major investment, specify additional incentives in an identified sector or product applicable to such investments. These may include the grant of certain exemptions and waivers. The incentives offered to investors by virtue of the provisions of Part VIII of the Act are not the only benefits an investor will enjoy under that Act. There are several other services supplied by the ZDA in furtherance of the principle objective of the Act and which relate to the following: Land An investor who holds a certificate is, unlike other non-Zambians, by virtue of that fact, endowed with the capacity to hold land in Zambia. In order to ensure that such investors take full advantage of this status, the ZDA is under an obligation to assist investors with the identification of suitable land required for the investment and facilitate the application process. Immigration The ZDA Board is also mandated to assist investors in matters relating to immigration.

This may be the reason China is also pursuing an eastern corridor to the Bay of Bengal, expected to pass through parts of Myanmar, Bangladesh and possibly India. Experts say much of Chinese activity is geared towards boosting domestic income and consumption as its previous policy of encouraging cheap exports is no longer enough to sustain growth. On the external front, it is investing in a number of ports in Asia in an apparent attempt to access sources of energy and increase its influence over maritime routes. Pakistan rail game. There are indications the Americans have been encouraging China to play a stabilising role in Afghanistan. What do the US and India think?

It is worth noting however that the following conditions will apply:. Obtaining a Resident Permit: The ZDA will assist an investor with obtaining a self employment permit or a resident permit in the event that such investor has invested a minimum of two hundred and fifty thousand united States dollars ($250,000.00) or the equivalent in convertible currency and employs a minimum of two hundred (200) People in managerial and technical positions.

Obtaining Work Permits: The ZDA will assist an investor with obtaining work permits for up to five (5) expatriates in the event that such an investor meets the conditions outlined above. Services and Facilities The ZDA Board is also required to assist investors in obtaining water, electric power, transport and communication services and facilities required for the investment.

Zambia Development Agency Act

Registration and Licensing Requirements The ZDA Board is required to assist investors to obtain licences, permits, certificates or other authorizations for the conduct or operation of their business enterprises from the relevant authorities. Investment Promotion and Protection Agreements In order to further protect the investment for holders of certificates, the government through the ZDA commits itself by executing agreements known as Investment Promotion and Protection Agreements (IPPA’s) with the investor. An IPPA is in essence, a framework agreement that describes the incentives the government intends to offer for the benefit of the investor. Conclusion The foregoing illustrates that the Act offers tremendous benefits to the would-be investor. Depending on the quantum of investment made in Zambia and subject to the satisfaction of the various conditions required to be fulfilled under the Act, the enjoyment of incentives is guaranteed.

Additionally, the Act guarantees the provision of services pertinent for the establishment and operation of a business enterprise in Zambia. Further, the ZDA cements its commitment to enhance the investment climate in Zambia by facilitating the execution of IPPA’s.