The role of the Zambia Revenue Authority Governing Board is derived from the Zambia Revenue Authority Act 321, Section 11 (1), (2) and (3). According to the Act;
(1) The functions of the Governing Board shall be-
(a) to assess, charge, levy and collect all revenue due to the Government under such laws as the Minister may, by statutory instrument, specify;
(b) to ensure that all revenue collected is, as soon as reasonably practicable, credited to the Treasury;
(2) The Minister may give to the Governing Board such general directives with respect to the carrying out of its functions under this Act as he considers necessary or expedient and the Board shall give effect to such directives, but only the Authority shall have power to give effect to the laws specified under paragraph (a) of subsection (1).
(3) The Governing Board may delegate to the Commissioner or to any member or committee, the power and authority to carry out, on behalf of the Authority, such functions of the Board as the Board may determine.
Specifically the responsibilities of the Governing Board are: (1) to oversee the organization and administration of the Authority and management of its resources, services, property, and personnel and (2) to develop the corporate strategic plan and such other administrative policies as are necessary for the smooth running of the Authority.
The Commissioner General, who is appointed by the Republican President, is assisted by Senior Management Members (SMM). The Commissioner General is responsible for the day to day running of the Authority's business under the direction of the Governing Board.
Divisional and Departmental Functions
The Authority has two operating divisions which are Customs Services Division and Domestic Taxes Division. In carrying out their mandates, these two divisions are supported by the following; the Corporate Services Division; Finance Division; Human Resource Department; Research and Planning Department; Project Management Department; Internal Audit Department; Investigations Department; and Information Technology Department.
Structure of the Senior Management of Zambia Revenue Authority