September ZRApowerfulEXPERIENCEWITHELECTRONICLOCALis Integrity EXCISE FISCAL Month DUTY DEVICE’Sat ZRA 2021 BUDGET HIGHLIGHTS FROM A TAX PERSPECTIVE hospitals

SMARTER,

FEW weeks every simpler… ago institution all the with real-time attention to thrive inventory was in set its on core the man-

mandate, Finance Minister prioritizing Hon Bwalya agement, its Ngandu clients as tax becomes he presented computa- an the and agenda 2021 submission. budget for its to entire parliament. This life and more cycle. The minister’s is Clients what always budget the all was look new

presented to under getting the value theme Electronic forward Fiscal Devices

with stimulate satisfied economic service recovery to and offer. build resilience to safe delivery which create a

EFDs guard will livelihoods help your and busi- protect knowledgeable customer for move the vulnerable. from here com- Lack them of integrity to return for has the same seri-

Key revenue mobilization and plaining service. compensation about reconciliation measures were reparations Against that background, to both an challenges, announced pilferage and this article and individual the Zambia and Revenue an organi- Authority to seeks proudly to explain pronouncing in brief some zation (ZRA) of especially these believes initiatives that when from good the this tax your customer business services is not lead only to perspective in a simple manner creating related employment, to taxation. This but

good that makes public it perception easy for a layman usually contributing thereby to understand. a cost increasing to Various financially, national the proposed development in chances tax terms changes for through of stakeholder were time, announced more and

engagements and can be seen for to a be aimed accurate importantly and consistent just make reve-

knowledgeable at boosting production taxpayer and base individual declarations at domestic all levels. or demand. because organization Most now sectors clear trust, and A Knowledgeable sight local credibility producers of where Taxpayer, can your be and

viewed likely as to be winners a compliant with tax money prestige. is comes from, where it

tax changes payer that who put will them contribute in a Others and gainful may what position. argue it does that for cor- you

positively to the treasury and ruption your development Among and country. integrity the winners of this are country. the not employees whose Revenue is income coming Au- related Zambia The but year the 2020 basic fact is

tax bracket exemption was thority to (ZRA) an end, has signalling implement- the lack increased of integrity to K 4,000 is from a sure the the end Tax of Invoice a tax season Manage- but current K3,300. This simply ingredient starting another to one. corrup- It is very System means that ( TIMS) all employees through who

A important get business K4,000 on and the or below part individu- of are the tax Electronic that Authority violets Fiscal and norms, taxpayers Devices values, to exempted for Pay as you earn making always (PAYE), remember while it those mandatory that who there get is

ethics, every no above regulations, this amount will laws enjoy is the holiday taxpayer in the registered tax season. simply Value Tax first corrupt Added compliance K4,000 in Tax tax its free ( must VAT) morals. relative be and there to throughout K3,300 before. or the an Additionally, season. individu- all Insurance business Premium Levy to

the In tax planning bands were for the adjusted tax may an EFD. be doing something

season, upwards it by is K700 important implying to bear that within at in individuals the Zambia mind confines that will the Revenue pay idea less of is tax to Au- the thority, e.g. lower on are incomes tax the always avoidance cost falling of exploring compliance above the but may tax-free the part ethically threshold. of taxpayers. The wrong. tax rates ways on be to make

however unchanged. service

Technology remain is just so delivery Remember This more will that allow efficient. citizens legal have The sys- more introduction are disposable not of always income EFDs especially aims based to

million-dollar question is how do we define what is wrong right? Ethics are the of integrity but some- the line between right wrong is very thin in a business environment.

todays article, we are by consumers of Excisable going to discuss local Products is remitted to excise duty. An Excise ZRA by the Manufacturer, Duty is a special type of Distributor and Importer of the tax employees that is charged and self-employed on inputs used in the manufacture This will help address the betting said games Excisable are charged Products. selected types of goods individuals. today, it allows of such products will be issues related to storage of presumptive reaching Kindly out tax note to at all that the taxpayers. for: rate of and services. Importers everyone Good news to look for businesses into platforms gross earnings. of Excisable will be used This Tax is mainly charged claimable. The budget further cold or frozen cargo during 10% These of because everything and the tax is discussion simply of on in goods the tourism and services sector that is in TAX to provide COLLECTION tax related advice

Products, of have customs to pay duty Excise to for free hence intends to extend the zero rating transportation from the farms to An increase

Duty at the time of Importation are ethics an Zambia considered overlay is is that of as economic wider Treasury primarily and has creating bigger unnecessary cost to of tractors to those above 90 the market and increase

The shelf selected life 40% to people from 25% including on Agro step products

of the Excisable Products; proposed outlets. the So, to the cut discussion better corporate we taxf are on laws luxurious retail than activity. the government in terms of horse power with the aim the of EFD for is various only products. used to such as alcohol, types of goods EFDs? such by step as beef, guidance pork, on chicken how and

However, for Distributors cigarettes connected to 15% from among to 35% the treatment. supporting the scaling up of The fashion industry will Tax fish to Authorities register them. for economy, hotels and processed for a collect Taxpayer

and services on to and Importers of products Cigarette, These which As are a usually consumer, has highly common ensure ground In Zambia, that Excise Duty What is is the purpose of an transmit sales data life span of the invoices

which Excise The the and better lodges we on can incomes serve earned but agricultural productivity through also enjoy a reduction of imported Identification prior from authority Number outside to distribute SADC (TPIN),

Duty is charged consumed you from accommodation demand due court to their nature and judgements. food through for a receipt administered on by the Zambia Electronic Fiscal mechanization. Device? ZRA. However, customs duty using to 5% an from issued revenue and from COMESA that the EFD helps region is is the beyond meant to or also are to consumer-based detect areas of non- Revenue Authority (ZRA) filing

in Zambia or a import return, cigarette making has to be every services. purchase; This measure is or aimed report Under cash the customs and EFD excise will 25% make on trimmings it easier such to include; as the Alcoholic 3 months discourage payments become and many stronger other The compliance. ethical debate is judged The purpose of the fiscal

obtained allowed imports from ZRA; and to Local promote claim products. in accordance with the country those in at Excise The giving the authority duty that relief mind is sometimes fail to strives businesses and to to comply. in applicable heaven It is rates in registers the Excise is to enable category, the auto- the budget suspends compile sewing their threads, returns zips, buttons input services. tax. Invoices

the growth Manufacturers of domestic of can Excisable livestock also

Beverages, Fuels,

Spirits, Cigarette, Products, they have to obtain hospitality on particular industry goods that Tariff of the Customs and 5% customs duty on agricultural and reflective tape used and industry. help the Another Govern- similar charged your provide given the best right customer to demand a mated transmission of sales b. Taxpayers are expected

Cosmetics, be reprinted The an broader ‘Excise from Manufacturer’s picture the is device the to and have make been rarely them highly expensive judge affected in the by Excise the courts Act, Cap 322 of the chemicals (biological control for garments. This is aimed measure is the introduction of and receipt experience discourage while to people taxpayers it’s from against ment transformation provide

License’ to services agenda deal with to to

Cement, and

Covid 19 pandemic for the 2021 Laws of the Zambia. transactions via agents) Electronic and further removes to issue promoting all their local invoices garments and or from excise our duty website of K1.50 www.zra. per on of complimented law. robust Excisable all Products ZRA services

airtime. These consuming law charge to year. bypass that particular or temper The with selected types Fiscal of Devices gadgets the that 15% customs are duty on from the textile EFD industry. once in- its citizens. modernise products org.zm may reconstituted Government milk and harmonize

Any person or company that product taxpayer The Tax horticulture because Authorities education of health and activities. floriculture or collect goods rev- and cassava services will on incentivize which the greenhouse which is at its peak with new That way, togeth- situated prem- plastics with stalled. an As we conclude, we need the customs locally produces duty rate Excisable

therefore be environmental the enue Various EFDs. that radio programmes helps the are country in and processing at the business innovations provide infrastructure always being industry also reasons get an as extension an Excise for Duty manufacturing is charged aim of providing relief to the to understand that taxes will

referred to

Cigarettes Products get is require an increase to be become allowance all be programmes a which part and Zambia of this of include; products Alcoholic ises that (for utilize example available at agricultural a shop in sector and promote projects example. er, currently development we can running stronger are charged as a revenue as ‘Excisable Is in channelled it excise possible such duty to as K302 to Roads, from reflect

4. registered out. by ZRA, including For instance cigarettes are Beverages, help Fuels, Spirits, great country is claimed effort wide at 10% in both to 5years English advance our raw materials town) within to Zambia. be sent to non-traditional Zambia exports. 2. What happens mobilization measure to cus- and buyers’ K265 In few persons per details weeks mile. or companies While the on authority the EFD

Products’ the highest product attracting Cigarette, Under Cosmetics, the Value that added allow and local Government languages. provide ser- programmes Schools, Dams, Bridges 300% country. from excise 3years. My duty The as tax, development a way my countries Cement, and airtime. Revenue These Authority’s regional The Tax budget office In- also which proposes was tomers sometimes with who knowledge insist charged on on to how change

Tax introduction will invoice? be dealing channelling of in goods fuels. out surtax the Tax at of development. vices deliberately to its making applicable citizens. up the by to Govern- products may therefore be allowance This is backed is listeners tax (VAT) to measures, call in and the speak recently to suspend launched 15% customs and duty a to particular use e-services behavioral such pattern as and the on many App rate In of which case other 20%

you is rate are application projects on not imported yet voice Management is zero water and pure System fruit juices in manual tax invoices? Yes.

is It registered, is a legal it time you require- visited product TV persons short expensive will programs provide that infrastruc-

growing due rose to flowers, the referred to budget our proposal live on radio. to ment to as ‘Excisable staff Chinsali on tourist regional buses and above office coaches mentioned which excisable in on society TaxOnline, by Essentially, either TaxOnApp, encouraging Excise Duty undenatured that will allow ethyl tax payer alcohol do possible are tea, in coffee, form health of banana implications drama, plants or Products’ rate The equipment authority real-time. has used gone for full is (double at 90% decker) complete and and safari (Ethanol) a 360 are excluded from the list products. All to be invoices consumption AsycudaWorld must or be reducing among is- others. meant ment

Therefore, this included in the selling price the for nearest public all invoices benefit. is-

ZRA office for registration. degrees of an alcoholic service Only local from strength to ture human projects life. such as Non Roads, Alcoholic body sanitization drinks to combat because government wants tax is an indirect type of tax of the Excisable Products by mini citrus documentaries What fruit trees is or an other EFD? and similar further in opening service launched viewing vehicles before for the a end period sued of of from consumption. The authority the device. is looking sued by education, volume manufacturers from of registration, 80% the volume of EFD Excisable or for

to This encourage citizens to live charged to the manufacturer, the manufacturer, distributor smoke Electronic Schools, interviews. at own will Dams, but Fiscal at the Bridges Devices and centres in This various means malls such that if 2020. a person plants The Smoker or trees. may For choose those to wishing such as the carbonated spread of drinks Covid 19. one year with an aim

distributor to boost Manual or importer forward The on Invoices gaming to ensuring or importer and from betting presence of these Excisable business higher compliance Goods was to proposed require and business payments to obtain aimed and at are also measure included is in for the one year health and lifestyles. to All invest the local in other this languages sector, projects this is a meant as Cosmopolitan, through East the park Excise Police Duty the is The paid Service, tourism authority for sector. continues consumers ter Another Relief, of the running mentioned sector on most have of social Products. seen media an increase being on an their ethical, mobile phones non-regis- or

encouraging an ‘Excise local Manufacturer’s manufacturers point means many they are an sick, electronic they are list device of products that buys attract an item, the information business to Government takes into effect from 26th Taxpayers who use govern- the

License’ alcohol. from ZRA. likely programmes great to opportunity. use the government on all provincial

excise and duty while ECL mineral Mall service by centre. the Consumers providing suspension of the additional of 15% Excisable customs training Products. duty in platforms the presumptive such By law, as tax Facebook, the to excise 25% tax paid of computers. ethyl comprising for public benefit. among In others, addi- September is The transmitted 2020. Army This simply and to other ZRA. defence ment EFD ministries are not and accepted. many transactions

on taxpayers importation in of order Refrigerated to from Twitter, 10% YouTube of gross and takings. The tration For of a more business, details, to include you non-fill- can the community The introduction radio stations of 2% local Further Remember my tax your tax

means that expanding there will provincial be no VAT to

Fiscal tion content to allowance Cash paying Registers, to salaries encourage for Fiscal centres its among wings. them Provision Mongu of trucks various with an aim other to support Equally, services measure issuing are all seeks depend- two to harmonize tax details download a full version of 2021 country wide are interactive to be paid for such equipment continuously empower them Instagram as a catalyst to ing of our returns, late filling of

destiny. of buyer. Details Printers, workers, value addition Electronic the to products Government such Signature Health What Services, does the Education the Authority cold chain industry ent in on invoices both tax revenue. the for tax rate the of betting same with other such budget as highlight the Name, from www. TPIN as mongos, pineapples and and further any VAT paid on domestic and export markets. similar games. Currently, the zra.org.zm

Devices will also and provide Virtual public Electron- se- Facilities, expect Water taxpayers treatment regis- However, transaction most using people both will returns, and Address non-payment of the or buyer late