This leaflet describes the three methods of calculating output tax on standard rated supplies greatly simplifying VAT accounting for retailers.

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 shows the categories of goods and services as being exempt,standard rated or zerorated

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. It reflects ZRA's interpretation of the law but it is important to note that it does not replace or amend the law.

This leaflet is intended to educate the taxpayer and general community of their tax obligations and requirments.

How to calculate the customs value

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 Practice Note describes the various changes inroduced by the Income Tax(Amendment)Act 2007, Mines and Minerals (Amendment)Act 2007 and the Value Added Tax(Amendment) Act 2007.

A brief guide on the taxation of emoluments

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

This leaflet explains the tax treatment of gratuity paid on expiry of an employment contract

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

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

A Guide to Clearing Agents License

A guide to licensing procedures for clearing agents

Operations of bonded warehouses.