Zambia Revenue Authority

Zambia Revenue Authority
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Zambia Revenue Authority

Publications
 
Category Description  
ZRA/ORD/03/10
ZRA invites sealed bids from eligible and intrested bidder for the provison sanitary services on a one year contract
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WITHHOLDING TAXES
This leaflet explains the means of collecting tax due at the time the payment is legally entitled to the payee .
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VAT Refund Scheme for goods purchased by Foreign Tourists
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.
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VAT ON PRINTED AND OTHER MATTER
This leaflet aims to explain how printed matter is treated as regards liability to VAT
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VAT ON LEASING
This leaflet explains how VAT applies to leasing Companies in the different situations obtaining in the industry
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VAT LIABILITY GUIDE
This booklet shows categories of goods and services which qualify for VAT relief as being exempt or zero-rated as well as some explanatory notes. Schedule 1 outlines goods and services which are exempt whereas Schedule 2 shows the list of goods and services that are zero-rated.
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VAT Inspection Visits
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.
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VALUE FOR DUTY PURPOSES
This leaflet explains how to calculate the Customs Value often reffered to as Value for Duty Purposes
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Turn over Tax.
Turnover Tax is a tax that is charged on gross sales/turnover.
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TPIN Registration
A Guide to TPIN Registration
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The Zambia revenue authority act
An Act to establish the Zambia Revenue Authority
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Tax Clearance Certificate
The Minister of Finance re-introduced the tax clearance certificate by the Income Tax Amendment Act # 1 of 2005.
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REVERSE CHARGE
This leaflet aims to explain the tranfer of liability to vAT from the person making the supply to the person receiving the supply.
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Rent
This information is for both the landlords and tenants on issues pertaining to the taxation of Rental Income.
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PTT LEAFLET
PROPERTY TRANSFER TAX
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PRESUMPTIVE TAX
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.
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PAY AS YOU EARN-AUDIT INSPECTIONS
This leaflet gives a brief outline of what PAYE Audit Inspections are all about
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PAY AS YOU EARN - Taxation of Part - time Employees and Casual Workers
PAY AS YOU EARN - Taxation of Part - time Employees and Casual Workers
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PAY AS YOU EARN - A brief guide to taxation on gratuity
PAY AS YOU EARN - A brief guide on gratuity
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PAY AS YOU EARN - A brief guide for employees
PAY AS YOU EARN - A brief guide for employees
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PAY AS YOU EARN
PAY AS YOU EARN - What if i don't pay?
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New Residents Rebates
A guide on import tax concessions for people who qualify
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Minimum Taxable Value
This Scheme prescribes a minimum value for VAT purposes on sales or imports of specified goods
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Making electronic payments of tax:
Procedures for making electronic payments of tax:
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International Trade Agreements
The conduct of international trade
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GUIDE FOR THE CONSTRUCTION INDUSTRY
This leaflet serves as a guide to contractors as regards liability to VAT
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FAQs
A brief guide to frequently asked questions
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Exportation of Goods
Customs and Excise Division of ZRA controls all exports
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Excise Duty
This leaflet explains what Excise duty is and registration and licensing procedures
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Duty Drawback
This leaflet explains how duty drawback works
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Customs And Excise General Regulation 2011
SI 54 of 2000
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Customs and Excise Act
This is an act for Customs and Excise.
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COMPLETING YOUR VAT RETURN
This leaflet explains step by step how to complete the VAT Return.
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Clearing Agents License
A Guide to Clearing Agents License
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Clearing Agents Licence
A guide to licensing procedures for clearing agents
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Bonded warehouses
Operations of bonded warehouses.
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Annual Report 2010
This Annual Report briefly discusses the country's economic performance, operational performance, corporate governance, and the financial statements of the Authority.
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ADVANCE INCOME TAX
This leaflet explains tax withheld in respect of imported goods for commercial purposes
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Zambia Revenue Authority