ZRA calls for tax health self-checks
By Ludia Ngwadzai
THE Zambia Revenue Authority (ZRA) has urged businesses and other eligible taxpayers to conduct comprehensive reviews of their historical tax affairs and take advantage of the 100 per cent waiver on accrued penalties and interest before the programme closes on December 31.
In a statement seen by The Mast, ZRA corporate communications manager Oliver Nzala said the Extended Voluntary Disclosure Programme, which runs from September 17 to December 31, 2026, would allow eligible taxpayers to have accrued penalties and interest waived in full upon settlement of the outstanding principal tax.
Nzala said the waiver window presents taxpayers with an opportunity to identify and regularise historical tax matters before they are detected through the Authority’s compliance activities.
“ZRA is therefore encouraging companies, Small and Medium Enterprises (SMEs), employers, landlords and other eligible taxpayers to use the waiver period as an opportunity to undertake a ‘tax health check’ of their records,” Nzala said.
He said taxpayers should review their records to establish whether there were historical errors, omissions or outstanding liabilities relating to their tax affairs.
Nzala said the voluntary disclosure programme was intended to help taxpayers correct eligible historical tax matters and return to sustained voluntary compliance.
He said the programme did not cancel the principal tax liability.
“Eligible taxpayers are required to settle the principal tax due in order to benefit from the 100 percent waiver of accrued penalties and interest under the current programme,” Nzala said.
Nzala said taxpayers should not view the initiative as a reward for non-compliance, but as a structured opportunity to correct historical tax matters and strengthen their compliance position.
He warned that a disclosure would no longer qualify as voluntary if ZRA had already notified the taxpayer of an audit, investigation or compliance check relating to the matter.
He said the same would apply where the authority specifically requested information relating to an undisclosed liability or detected the non-compliance through its systems, third-party data or other external sources.
“Taxpayers seeking to benefit from voluntary disclosure should make complete and accurate disclosures and provide the information necessary for ZRA to determine the correct tax liability,” Nzala said.
He urged businesses to involve their accountants, finance teams, auditors and tax advisers when reviewing historical records to identify matters requiring correction.
