Zambia Revenue Authority Commissioner General Dingani Banda on Saturday 14th June 2025, led a team of ZRA officials in educating Christians at the Bread of Life Men of Destiny Conference.

Mr. Banda informed the conference that paying taxes is a simple way of supporting the cause of ensuring that Zambia is economically self-reliant.

The Commissioner General highlighted, among other issues, the need for Micro, Small, and Medium Enterprises (MSMEs) to take advantage of the tax incentives provided across all sectors.

ZRA’s presence at the conference is part of the strategically collaborative efforts between ZRA and various stakeholders to use combined influence across multiple sectors of society to promote tax compliance and build a more responsive and informed citizenry that honors their tax obligations.

The Authority has a nationwide initiative that seeks to integrate political, economic, religious, cultural, and civic actors to promote a culture of tax compliance.

Meanwhile, Commissioner Customs Services Enerst Sigande highlighted the role of ZRA in trade facilitation and how the Authority is there to serve the interests of traders, helping them expand their businesses and contribute more to the national treasury.

International Growth Centre (IGC), with support from the Zambia Revenue Authority (ZRA) and the London School of Economics and Political Science has held a conference in Lusaka themed ‘Taxing Smarter: Evidence-based Approaches to National and Local Revenue in Zambia.

IGC and ZRA have a long-standing partnership that spans over 10 years.

The conference has been conducted against the background of changing priorities for international partners and the increasing importance of Domestic Resource Mobilisation (DRM).

‘Why Domestic Resource Mobilisation Matters’ was the title of the key note address delivered by IGC Research Advisor, Professor Nada Eissa from the University of Georgetown. Professor Eissa said taxation is key to state development, stressing that excessive reliance on non-tax revenue sources can be detrimental to a country’s long-run development path.

Speaking earlier, Kusobile Kamwambi, the Head of the Presidential Delivery Unit (PDU) in Zambia, said government has placed special focus on domestic resource mobilisation to enhance the nation’s ability to fund development from within.

She described the conference as an important platform for stakeholders to address key issues, including the formalization and capture of the informal sector into the tax net and strengthening of tax enforcement and compliance through the use of data and digital tools.

Ms. Kamwambi added that there was need to instill public trust and confidence in the tax system, to enhance voluntary compliance. She also appreciated efforts by ZRA to leverage technology in tax administration and stressed the importance of an effective and fair tax system.

“Technology alone cannot solve our problems, it must move in tandem with institutional reforms, the powerful enabler,” she said.

Meanwhile the ZRA Commissioner General, Dingani Banda, who was the Guest of Honour at the conference said collaboration with partners has enabled the Authority’s reform agenda with high-quality and actionable research, critical in addressing challenges faced in tax Administration.

The Commissioner General assured that ZRA remained committed to deepening collaboration with research institutions and partners to ensure reforms are evidence-based and aligned with Zambia’s development priorities

He said ZRA had positioned itself as a centre of analysis, innovation and responsiveness to address challenges such as widening the tax base, effective taxation of the informal sector and improving voluntary compliance.

Mr. Banda reiterated the Authority’s resolve to closing knowledge and compliance gaps through robust taxpayer education and proactive stakeholder engagements.

“We understand that to tax Smarter means not just collecting more, but doing so fairly, efficiently and transparently. It requires understanding taxpayer behavior, leveraging data effectively and building public trust in the tax system,” he said.

Seasons Greetings

The Zambia Revenue Authority wishes to remind all Value Added Tax (VAT) taxpayers that they are required to register and use the Smart Invoice no later than 30^th September 2024.

During this period taxpayers are expected to do the following:

• Register and start using Smart Invoice.
• Taxpayers integrating will need to ensure the integration of accounting systems with the Smart Invoice platform is completed and fully operational within this period.
• Use the system consistently

Taxpayers are encouraged to access the following information on the ZRA website:

• The Bulk Upload template which has been developed to allow taxpayers using the Desktop Application with multiple stock items to upload stock data on to the system at once.

• A list of Software Vendors that have successfully integrated with Smart Invoice.

• Frequently Asked Questions (FAQs), which address common queries received from taxpayers.

Taxpayers are advised to take advantage of this grace period to avoid penalties relating to non-compliance with the mandatory use of Smart Invoice as standard penalties will apply from 1^st October 2024.

Our technical and business teams are on hand for any support required with registrations, integrations and all Smart Invoice related issues.

For more information and guidance on the registration and integration processes, please visit the Zambia Revenue Authority (ZRA) website at www.zra.org.zm. Navigate to the ‘Smart Invoice’ section on the website for detailed instructions and support materials. You can also call 4111 or write to: smartinvoice@zra.org.zm  or advice@zra.org.zm or visit any nearest ZRA Office.

Taxpayers and stakeholders are encouraged to visit www.zra.org.zm to learn more about Smart Invoice.

The Zambia Revenue Authority is elated with the Councils’ contribution of K7.5 million to revenue collection under the previous contracts which expired this year.

Speaking during the signing ceremony of the new contracts, ZRA Commissioner General Dingani Banda stated that, “in terms of milestones under the previous contracts, the local authorities managed to visit a total of 12,733 taxpayers. these visitations resulted in 9,775 taxpayers registered for rental income tax with associated tax collections of k7.5 million as at the time of contract expiry.

He added that the councils are better placed to work as tax agents since they have presence in every district and have the capacity to work effectively as agents.

And Ministry of Local Government and Rural Development Permanent Secretary Mr. Maambo Haamaundu in charge of Administration, represented by Director- Planning and Information Dr. Ngoza Munthali, stated that local authorities have been appointed as tax collection agents to fulfil the obligations of the partnership because they are present in all districts and have the capacity also in terms of human capital.

Under the new contracts, the local authorities are being appointed to collect, within their jurisdictions, four (4) tax types which are turnover tax, rental income tax base tax and presumptive tax on passenger transport.

The strength of this partnership depends on technological advancements and country-wide presence which are the strengths that the parties bring on board to enhance tax compliance and expand the tax base.

Of the 33 local authorities across the country that ZRA had contracts with, Lusaka City Council, Chilanga District Council, Chongwe Municipal and Kafue town Council signed their new contracts yesterday while the remaining will be signing within a few days.

The first contracts to appoint Councils as Tax Collection Agents in the Informal Sector run for two (2) years from February 2021 to 31st January 2023.

The energy transition is expected to increase demand for critical minerals exponentially. Governments and regional bodies are exploring new opportunities and forging new partnerships to find new ways of adding value to their resources. Mineral wealth can, if exploited responsibly, provide economic livelihoods for many and contribute to public revenue.

To ensure realisation of the expected benefits, the African Tax Administration Forum (ATAF) and the Intergovernmental Forum (IGF) on Mining, Minerals, Metals and Sustainable Development (IGF) in conjunction with the Zambia Revenue Authority (ZRA) will host a three-day conference from 26-28, June 2023 at the Mulungushi International Conference Centre in Lusaka.

To support policy-makers in resource-rich countries, the Global Conference on The Future of Resource Taxation will convene government officials from ministries of mining, finance, and revenue authorities as well as representatives from industry, civil society, academia, and international organizations who are interested in exploring effective taxation and fiscal policies for the evolving mining sector and global economy.

During this inaugural event, ATAF and IGF will launch The Future of Resource Taxation Handbook. The Handbook presents a menu of innovative fiscal measures contributed by governments, civil society, academia, and industry, that aim to strengthen mining revenue collection, sustainably, while helping combat climate change.

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The Zambia Revenue Authority (ZRA) will recover over K22 million from two Copperbelt based Companies who evaded paying taxes.  

The Economic and Financial Crimes Court has convicted Santorin Investments Limited Company and Junsheng Company Limited companies, both from the Copperbelt, for tax evasion contrary to the Value Added Tax Act.

Santorin Investments Limited Company and its Director Victor Mwansa aged 33, and Junsheng Company Limited appeared before the Economic and Financial Crimes Court in Kitwe for judgment on 22nd February 2023.

The accused persons representing Santorin Investments Limited Company were facing 112 counts while those representing Junsheng Company Limited were facing 24 counts of false returns and statements and evasion of taxation, respectively.

Facts of the case are that Santorini Investments Limited and Victor Mwansa, on dates unknown but between the 1st day of September 2018 and the 30th day of September 2022 in Kitwe, jointly and whilst acting together, in purported compliance with the law did provide information namely tax invoice numbers to Zambia Revenue Authority, purporting to show that Santorini Investments Limited had been supplied with taxable supplies by various Copperbelt based companies which was false in material particular.

The Court sitting in Kitwe on circuit from Lusaka convicted the company and Director Victor Mwansa on all the 112 counts they stood charged and accordingly convicted them to a fine of K1,288,000.00. If the accused persons do not pay the fine by or before 30th March 2023, the convicted Director will be sent to prison for a term of 9 months simple imprisonment while a warrant of distress will be issued to the convicted company.

And facts for Junsheng Company Limited are that on dates unknown but between the 1st day of January 2016 and the 1st day of November 2022 in Kitwe, jointly and whilst acting together, in purported compliance with the law did provide information namely tax invoice numbers to Zambia Revenue Authority, purporting to show that Junsheng Company Limited had been supplied with taxable supplies by various Copperbelt based companies which was false in material particular.

The Court convicted the company on all the 24 counts it stood charged and accordingly convicted the company to a fine of K6,591,014.50. If the convicted company does not pay the fine on or before 25th April 2023 a warrant of distress will be issued to the convicted company.

Zambia Revenue Authority (ZRA) Commissioner General Dingani Banda says the Authority has resolved to introduce mandatory electronic customs bonds this year to address numerous challenges of bonds management.
The Commissioner General said the automation is well aligned with the Authority’s vision of transforming the organization into a data driven Revenue Administration that rides on automation for improved process efficiency and heightened taxpayer service.
“The automation of the customs bond system will ultimately improve data quality and integrity, increase compliance and improve customer experience and also foster open collaboration among the three parties of the bond contract, Mr. Banda said”.
Mr. Banda added that under the E-bond system, the application for custom bonds will be submitted, confirmed and approved electronically and this will be followed by automated capture of bond utilization.
The Commissioner General was speaking this morning during a stakeholder engagement meeting on Customs bonds management in Zambia held at the Mulungushi International Conference Centre.
Meanwhile, Pensions and Insurance Authority (PIA) Acting Registrar Namakau Ntini, said that the low uptake of insurance services can only be revived through devising sound and efficient means of operations.
She noted that the introduction of the Insurance Act is a clear demonstration of governments commitment to upscale the performance and soundness of the sector.
And Insurers Association of Zambia Executive Director Dr Nkaka Mwashika said the engagement is key in addressing issues surrounding custom bonds.
Dr Mwashika added that that the private sector has not been dormant but comes up with industry-based solutions that are easily tracked by the insuring institutions.

The Zambia Revenue Authority (ZRA) is the National KAIZEN Champion after minting the Grand Champion trophy.

During this year’s National Kaizen Conference held at Mulungushi International Conference Centre, ZRA presented five Kaizen projects, of which 2 received Gold recognition while 3 got Silver awards.

The teams, S​mart Pacers (Gold and Grand Champion), Pragmatic (Gold), Innovation (Silver), Hawk Eyes (Silver) and Enhancers (Silver) demonstrated how service delivery can be enhanced within the Authority as they represented different departments.

Several public and private sector organisations presented about thirty two (32) projects to show case the application of Kaizen principles in their respective organisations. The KAIZEN National Conference was organised by the KAIZEN Institute of Zambia Limited.

As the national Tax Administrator, ZRA is committed to continuous improvement in tax systems and processes to enhance revenue collection.