BIBLOGRAPHY In writing this Study Manual, I have used the following references: Customs and Excise Act, CAP

oms and Excise Act, CAP 322 of the Laws of Zambia Income Tax Act, CAP 323 of the Laws of Zambia Value Added Tax Act, CAP 331 of the Laws of Zambia Property Transfer Tax Act, CAP 340 of the Laws of Zambia Mines and Minerals Act, CAP of the Laws of Zambia Mineral Royalty Tax Act, CAP .of the Laws of Zambia Investment Act, CAP 385 of the Laws of Zambia Taxation in Zambia (2004) Mohammed Mulenga Zambia Revenue Authority Inspectors Manual Zambia Revenue Authority Various Practice Notes Zambia Revenue Authority Website Zambia Investment Centre Website Export Board of Zambia Website Zambia Revenue authority Annual reports Zambia Revenue Authority Various VAT Leaflets Revenue Appeals Tribunal Law Reports Tax Cases Various Volumes COMESA Website Central Statistics Office Various Statistical pronouncements Ministry of Finance Various National Budgets State House Various Presidential Speeches Pensions and Insurance Authority Website DFID Impact of Revenue Collection: Findings in the case Studies.

3.4 Advanced Taxation Amendment Act 2006/07