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Commentary

Transfer of a business as a going concern (Zambia)

58 Zambia

The sale of a business may be treated as an excluded transaction in Zambia (ie neither a supply of goods nor a supply of services) and no VAT is chargeable if all of the following conditions are satisfied:

  1. Ìý

    •ÌýÌýÌýÌý The supply of assets

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