Every taxpayer has a civic responsibility

• Register with ZRA at the right time
• File Returns within the prescribed time
• Make timely payment of taxes due
• Declare correct taxes
• Co-operate with ZRA officers
• Issue Tax Invoices for VAT Registered businesses
• Maintain sufficient records and maintain them for a minimum period of five years
• Display VAT Registration certificates for VAT registered Businesses
• Advise ZRA of any changes in business (e.g. name, address, telephone number, ownership,
cessation of business,etc,)
• Allow officers of ZRA to enter business premises and examine goods and records.
• Voluntary VAT registered businesses must give notice to the Commissioner General 30 days before expiry of 12 months of the intention to renew registration.