Artikel VI Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Zambia tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

VI AD ARTICLES 10, 11 AND 12 Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 10, 11 or 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, in the case of Zambia, within a period of six years, and in the case of the Netherlands, within a period of five years, after the expiration of the calendar year in which the tax has been levied.