The TPIN is a pre-requisite to all procedures of tax registration under Domestic Taxes and Customs Divisions. The TPIN was introduced because Zambia Revenue Authority integrated the operations of the former three Divisions (Customs & Excise, Direct Taxes and Value Added Tax) into two divisions, namely Domestic Taxes and Customs in order to simplify tax administration and to consequently reduce on administration costs.
What is a TPIN?
A Taxpayer Identification Number (TPIN) is a unique computer generated number allocated to a taxpayer under any of the following entities:
- Limited company
- Sole trader/proprietor
Who registers for TPIN?
- Companies or Partnership Businesses
- Non-Governmental Organizations, Clubs, Associations, Missionary bodies & other similar organizations registered with Registrar of Societies
How to apply for TPIN Registration:
Application is done through a ZRA prescribed form which can be obtained from the ZRA website, Client Services Centres or the nearest ZRA office. When duly completed, the form is then submitted to ZRA with the following copies of documents:
Limited company registered under the companies Act
- Certificate of incorporation
- Certificate of share capital
- Articles of Association
Foreign company registered under the Companies Act
- Certificate of registration copy
Partnership Firm registered under the Business Names Act
- Certificate of Registration
- Statement of Particulars-approved by the Registrar
- Completed form TPIN 2
Individuals (without registration under any Act)
- National Registration Card (NRC) copy
Firms registered under the Co-operative Societies Act
- Certificate of registration copy
NGO, Club, Association, Ministry body, etc
- Certificate of Registration or Certificate of Exemption from Registrar of societies copy
GRZ Ministries / institutions, foreign Government and agency
- Documentary evidence to show legal existence in Zambia
What is a return?
A return is a legally binding declaration of a tax liability for a specific tax type and tax period. All tax types under Domestic Taxes Division require filing of a return when the tax is due.
Why do I need to file a return?
It’s your obligation as a taxpayer to declare all taxable income/value from your business or employment and the respective tax payable on or before the due date provided by law
How to file a return
A return can be filed manually at any ZRA tax office or electronically through the TaxOnline Web portal. It is however highly advisable to use the online platform for filing of returns as this is more efficient. (Click on link below on how to file an electronic return)
When is my return due?
The law provides for different due dates for the various Tax types. (Click on the link below to know when a return for a specific tax type falls due) Insert link to re-direct to page for due dates 2018.
What happens if I file late, or do not file at all?
Penalties will be charged on late submission of returns
Click on link below to view applicable penalties) (Insert link to re-direct to page for penalties)
What is e-Payment?
It is an electronic payment using the banking system. It involves issuing payment instructs to one’s commercial bank to debit the taxpayer’s account and credit the Zambia Revenue Authority account with the tax amounts.
Who qualifies for e-Payment?
All taxpayers are eligible to make electronic payment
What is a Payment Registration Number (PRN)?
It is a unique reference number you get from TaxOnline system either from the cash office or the web portal to register a payment of tax you intend to make. Once generated it will expire after 7 days if not used.
How do I make a tax payment?
Payments can be made at the nearest ZRA cash offices or through participating commercial banks or through Airtel Money.
Why can't I see my bank?
Your bank may not be connected to Taxonline system.
What are liability types?
These include; principle tax, penalties and interest