This leaflet explains the means of collecting tax due at the time the payment is legally entitled to the payee .

This leaflet is intended to explain the scheme that permits tourists visiting Zambia to get a refund of VAT paid on goods purchased from approved retailers.

This leaflet aims to explain how printed matter is treated as regards liability to VAT

This leaflet explains how VAT applies to leasing Companies in the different situations obtaining in the industry

This publication shows categories of goods that are exempt, zero rated and standard rated for VAT purposes

This leaflet describes what we do on VAT Inspection visits and what is expected from you. We expect our inspectors to be proffessional, efficient and knowledgeable and to conduct themselves properly, courteosly and without being aggressive. If our staff do not live up to these expectations,please inform the Authority. You are entitlted to proper treatment and in return we expect you to be open and honest on your VAT affairs.

The purpose of this guide is to explain VAT to the business community

This leaflet explains how to calculate the Customs Value often reffered to as Value for Duty Purposes

Turnover Tax is a tax that is charged on gross sales/turnover.

A Guide to TPIN Registration

An Act to establish the Zambia Revenue Authority

The customs and excise (general) regulations, 2000

An Act to provide for the imposition, collection and management of customs, excise and other duties

This leaflet aims to explain the particulars required on a Tax Invoice and the minimum requirements of an approved computer system used to generate invoices.

The Minister of Finance re-introduced the tax clearance certificate by the Income Tax Amendment Act # 1 of 2005.

This leaflet aims to explain the tranfer of liability to vAT from the person making the supply to the person receiving the supply.

This information is for both the landlords and tenants on issues pertaining to the taxation of Rental Income.

This leaflet outlines details of Property Transfer Tax transactions and procedures

This leaflet gives deatils of how much tax owners of taxis and mini - buses will remit on a daily basis according to the seating capacities of their vehicles.

This leaflet explains the PAYE treatment of part- time employees

The leaflet explains the circumstances under which tax over deducted through PAYE can be refunded to the taxpayer

Pay As You Earn (PAYE) is a method of deducting tax from employees’ emoluments in proportion to what they earn.

This leaflet gives a brief outline of what PAYE Audit Inspections are all about

This is an Overview of the current Tax System in Zambia

A guide on import tax concessions for people who qualify

This Scheme prescribes a minimum value for VAT purposes on sales or imports of specified goods

Procedures for making electronic payments of tax:

The conduct of international trade

This leaflet serves as a guide to contractors as regards liability to VAT

A brief guide to frequently asked questions

Customs and Excise Division of ZRA controls all exports

This leaflet explains what Excise duty is and registration and licensing procedures

This leaflet explains how duty drawback works

This leaflet explains step by step how to complete the VAT Return.

A Guide to Clearing Agents License

A guide to licensing procedures for clearing agents

Operations of bonded warehouses.

The leaflet explains tax withheldin respect of imported goods for commercial purposes