TAX ENFORCEMENT

IN tax administration that are involved it is or have involved

the intrusive methods are expected themselves that in taxpayers imports activity of goods have nization. We have seen some

employed. These include using will obviously cooperate mirrors heard with the of the Advance balance tax Income Tax business premises such as

options of issuing immediate system (AIT). between This by filing is what what honest people indi- and are greeted with

demand Monchachos notices, outlet garnish at order the viduals, accurate as they receive tax businesses, returns. an assessment This and of their

also Cosmopolitan known as attachment Mall on Kaf- governments premise imports and is anchored then buy the and on hustle what the to have it

of ue debt, Road warrant in Lusaka of distress, putting fact that domestic taxes are they dropped sell. from the assessment begins. This charge up a notice on land that (seizing encourages of title based on self-assessment receipt should have the fol- push Most for people the AIT to every be dropped day bility in to note most to that demand this voluntary for receipts deeds)

all customers or use refund of to the requests demand court to go for meaning that taxpayers exhibited by taxpayers. white book. Just The submitted buy cases groceries result into and some other delay ba- in remains compliance clearing largely might on not the always citi- collect of assessment the lowing contents; the name a receipt the debt. and in to verify

case they determine their own taxes like Jesus Christ through is both the a process sic the needs imported that goods are required at the borders, zenry. work thereby, to some taxpayers. What and address of the busi-

receipt Tax evasion is not and issued; non- the cli- based on applicable tax lamp and a lion, ZRA correctness also of the request. to increasing run homes, the dwell businesses time at the happens border. Demanding then for receipts ness; Taxpayer Identification compliance in business is they persistent can claim

ent should see the Manager percentages. if voluntary tax has two faces and depends Those that are and Remember support ZRA’s life in one general. of its principle helps compliance the government fails? This is what and of the outlet and demand

Number ( TPIN); description

Customs is also heading on what face the it taxpayer back through the problem submission in most of developing annual

However, towards responsibilities this direction is to facilitate of self- international this article will endeavour to would like to see returns at a particular for the charge countries. year In in fact, which Revenue the AIT

most of us do not the tax authority to collect of supply (goods or services a whooping K 1, 000 cash. demand assessment trade and receipts the as essence a requirement of trade facilitation answer. is to moment. was paid. The return Authorities should only be accompanied collect less

for what the correct taxes on behalf of being supplied), quantity This is so commendable by we by ensure the World goods Trade move between countries So if quickly taxpayers for whatever To compliment by the the efforts following of documents; than 50 percent Customs of what and they

have purchased nor the Zambian people. Its only and unit price of supplies; the business owners as this properly Organisation and smoothly. check under Therefore, trade it’s not the reasons desire choose to be non- ICE, ZRA also has Excise a unit Declaration called would (Form collect CE 20), of all Customs taxpayers

the contents through the receipts that tax rate chargeable and total brings about accountability of facilitation what ZRA for we agreement people to spend and our more compliant, time at the ZRA is left with no are given as a re- monies paid in taxes would value the Debt of the Recovery transaction. assessment Unit (DRU) notice were on compliant which the with AIT was the

and improves compliance. ceipt. international border Statistics for whatever modernisation reason. Today’s option article but will to use available whose and ASYCUDA requirements generated of the receipt law. on have shown be accounted for and remit- The mandate advantages is charged to chase

of issu- It is important for every that agenda. highlight very what few importers people bother can do to ted methods avoid to the being of government. tax enforcement With- ing for payment receipts (debt) to which a of business long payment was The made. Authority In this is case flexible the in AIT its

business to also understand to charged In an effort AIT which to assist is currently at in 15%. order to collect the amount demand for and check the out a receipt being obtained, are outstanding vast and tax among payments is treated efforts that failure to ensure to that issue taxpayers a re-

them from as is an advance tax paid already if receipts. taxpayers To begin to with, comply AIT with is a their tax withheld a involved. business in respect can manipulate improved taxpayers. compliance the attachments and are are not availed to support the

ceipt compliant, or tax invoice those with is a debt very tax of imported obligations the goods voluntarily, law for requiring commercial purposes. Remember government is a tax withheld in respect of imported goods for commercial purposes.

Despite the entire sales transaction reduction Just like Councils in refund.

pilferage and by are serious allowed offence to enter that into would Time and money value evade should taxes. be employees. companies use The bailiffs For taxpayers to on Turnover Tax the AIT claim that The Commercial ZRA businesses theme goods for the especially are goods whose business to attract Pay Agreements huge fines. on No case busi- As citizens, regardless when Number of we the (TPIN) fail they need to login to their on is tied to the Tax Clearance Certificate validity also collect avoids debt on penalties their is paid behalf, through the Turnover Tax Remittance

arising by ness case would basis love and propose to risk and a those year: exceeds “maximising registered US$2, 000. voluntary for Why Value was this collected tax the much-needed resources health just to mention a few.

Added compliance introduced? Tax for This ( VAT) enhanced tax must was introduced al- to circumstances. demand in an effort for To TaxOnline deal with and apply for a Tax Clearance a receipt af- required by the government It is important that as a from ZRA uses non-issuance this Unit card to collect for month 12 (December tax return) by

of re- method get penalized of dismantling with the a huge debt If taxpayers period for whatever hence the reasons need to be compliant all the ways revenue to capture issue mobilisation.” unregistered fiscal receipts business ter this importers situation, purchasing Zambia Certificate Revenue (TCC) for the tax to be removed. goods or to be used in various eco- consumer we do not only ceipts all long from overdue the tax attaching payments. copies of the following documents;

authority. within amount a specific on a simple time frame. mistake choose to time. be non-compliant, ZRA is after Anchored who make every on commercial business the corporate transac- imports, thereby services, Authority in then 2019 Those created without a TPIN need to first apply for left with no option but to use available we fail our nomic development activi- demand a receipt but also The Unit culture uses of all Customs of and Excise Declaration (Form CE 20),

receipt forms issu- either For those with in intent import to and defraud Is there remedy for a taxpayer who has tion, strategic broadening the plan compliance the 2019-2021 tax base level and is to enhance country a specialised tax and unit ourselves. a called TPIN then login to TaxOnline and apply Customs assessment

We ties and programmes such methods check of tax enforcement if everything in order on to that ance methods has to to collect be internalized this debt export the state it is of always the import tax revenue paid AIT because he/she wasn’t able to declare notice and on classify which the AIT

namely: to have non-intrusive and still which compliance very emphasizes low. for The registered enhanced responsi- taxpayers. ultimately Inspectorate Goods deprive and for Customs a TCC. Immediately a TCC is issued the was charged and ourselves as infrastructure, education, collect the receipt amount is involved. in order because a by every business and orga- or purely out of negligence. it dropped immediately? Yes there their ASYCUDA goods correctly generated to receipt

intrusive is. For methods. Intrusive tax for commercial compliance and purposes customer include; Enforcement goods for (ICE) with a

AIT drops automatically on the Customs individuals not in business but have on which payment avoid was interceptions made. by our

methods suffered include options such focus, resale, implemented for provision structural of services or sole for use mandate in of enforcing side. The interface Unit between for instance Taxonline compliance and AIT in 2019. all they need to do is to submit

as an letters, annual phone calls, Just emails like in any hardworking situation trying ICE to team correct changes businesses. and Advance modernization Income Tax compliance is computed among taxpayers.

ASYCUDA systems in the has betting provided and for gaming automatic Income While Tax in most Return cases at the end of the

or meetings, charge all aimed something at just is always across time the consuming country. Voluntary and reforms at the point such of as entry the at the rate of 15% The of Unit the focuses on risk-

configurations for industry all AIT waivers heightened with and effect saw year enforcement accompanied is seen by as copies an of the reminding following: taxpayers similarly to honour reclaiming compliance AIT is time is consuming key, so do the establishment Value for Duty of Purposes service (VDP) of based the imported operations driven by

from 1st on January, the 2017. upward Therefore, swing of all revenue AIT Customs unfair method and Excise of revenue Declaration (Form their tax CE obligations. 20), since taxpayers have right thing to wait always. until the end of centres goods and across it is the not country the final and tax. intelligence information

configurations customs are from no this longer sector done from manually K10.9 Customs mobilisation, assessment it is induced notice by on which When the AIT these options the year fail to claim it. Remember, Therefore, the My best Tax, option Your increase A removal in staff of this numbers. tax is granted both to taxpayers domestic and

but Through are activated the million once the in 2018 taxpayer to K48.9 has million a was non-compliant charged and behaviours ASYCUDA generated to yield receipt positive results is to avoid being Tax, charged Our destiny. AIT in the first place who It is, are however, compliant important with submission non-compliance. of returns

valid Tax Clearance Certificate (TCC) obtained on which payment was made. For motor so that the resources can be used for other and payments of all tax types that they are either manually or electronically from TaxOnline vehicles, taxpayers need to show evidence that business transactions. So to avoid being