CHANGING IMPORTERS Electronic THE AND Fiscal FACE EXPORTERS Device,OF ZRA TO The THROUGH APPOINT Game EXCELLENTPREFERRED Changer CUSTOMERCLEARING AGENT EXPERIENCEON THE ASYCUDAWorld SYSTEM
THE AS part are of easy ZRA to modernization use, smarter, agenda, simpler… the authority with real-time is proud inventory to roll out management, the pilot phase tax of computation the appointment and submission. of clearing This agents and by much importers more is and what the exporters all new on ZRA the Electronic Customs Fiscal Management Devices System, (EFD) have to offer. ASYCUDAWorld.
By ROBERT ZAWE
THOSE that have followed the activities of Zambia Revenue Authority (ZRA) will agree with me that the institution has done a lot in the Clearing EFDs last three have agents helped years have busito to transbe form nesses appointed itself. move online, from The complaining a institution process has about meant walked reconciliation to facilitate a legitimate journey challenges, of continuous pilferage trade and and reduce thefts innovation frauds to proudly like and internal pronouncing unauthorized structural businesses usage of other are transnot individuals creating / firms’ employment, Tax Payer but formation only to achieve excelalso Identification contributing Numbers to national (TPINs). lence in line with its 2019development This module through on the more Customs 2021 management Corporate system Strategic gives
accurate and consistent revenue Plan access (CSP). to importers and
declarations. exporters It’s The a Zambia common an option Revenue notion to add or that in Authority appoint a fast up (ZRA) to changing five implemented (5) clearing world every the companies Tax Invoice organization depending Management on must their change System business (TIMS) to needs. survive, through prosper or Electronic It remain shall also Fiscal relevant. have Devices an option As ZRA, to our (EFD) remove determination making or replace it mandatory the appointed is to move for clearing every at companies. taxpayer the pace registered at which the for This Value world is giving Added is power changing. Tax (VAT) to the and For instance, Insurance importer/ exporter Premium as the to world Levy manage to emuse braces an their EFD. transactions WhatsApp This has now in a for further more communication been secure strengthen and better ZRA with environment embraces the use of it swiping as for they payment interact machines with of for taxes. the all VAT tax Taxauthority. suppliers. payers registered are now able to pay
The We, requirement at Zambia Revenue by importers/ taxes through WhatsApp, Authority, exporters to continue appoint explora Customs offering clearing agent the efficiency is provided and
ing new ways to make service convenience for under Section they 184 need. of the
delivery more efficient through inovation. Customs Talking and about Excise other Act, great innovations, Chapter The introduction 322 of the the of Laws EFDs instituof tion was Zambia. aimed has at so enabling far introduced effective on collection Please the market note of the that much brilliant this needed is not a locally revenue new inclusion engineered that will in the help Act, improve Informait has tion our always country and been economically Communication there. It has now just Technology more been than made ever electronic (ICT) before. It from innovastarts the tions with manual you such system as the that was TaxOnline not business As a business, friendly ensure with the that current you implement trends of having and enforce all services the use of EFDs in your stores or retail system for domestic taxes, TaxOnPhone-an innovation that enables taxpayers to do various tax activities on the simplest of a phone by dialling *858# and lastly the latest TaxOnApp which provides taxpayers an opportunity to access ZRA through a phone application that can be downloaded onto their smart phones. As the globe shrinks into the palm, ZRA also has shrunk into an App. These innovations have changed As a consumer, the way ensure taxpayers that transact you demand with for a ZRA. receipt Walking on to every ZRA purchase; for any or tax report matter those is
online. no that longer fail to comply. a must It but is your an op
The Clearing agent’s industry tion given for right taxpayers. to demand a receipt
is very important and critical while The it’s 2019-2021 against the law Strategic to
to the logistics sector as it is Plan bypass also or temper revised with the the CorpoEFDs.
the link between importers and rate That way, Vision, together, Mission we can Stateall
exporters and Customs. Among ment be others, a part and they of this Core help great their Values. effort clients to The
advance our country. My tax, my
to declare goods for taxation
countries development.
1. What is an EFD? new Vision Statement seeks to capture ZRA’s critical role in Zambia’s development as outlined in the Vision 2030. Our Mission reflects our new approach of taxpayer engagement and compliance enhancement through changing customer experience. This approach has given birth to the various ICT innovations as highlighted above as well as internal structural changes in order to offer excellent services to and our Virtual taxpayers. Electronic As Fiscal ZRA we want Devices to that be genuine, are approved remarkby the able ZRA Commissioner and worth connecting General.
purposes.
with. These devices have fiscal mem
To appoint a clearing agent, ory and add capacity icing to on generate the cake, or
the owners of goods, namely the produce Commissioner tax invoices and other Gen
importers and exporters, have to eral reports Mr. as may Kingsley be required Chanda by
log onto the portal and choose in the from October, Zambia a pool Revenue of approved 2020 Authority. created and a dedicated licensed active centralised clearing agents. unit
2. What is the purpose
Once the appointment is
of an Electronic Fiscal Device? are situated at the business premises (for example at a called shop in Customer town) to be sent Experience to Unit done on under the web- the based Directorate system,
Zambia Revenue Authority’s Tax of ASYCUDAWorld Innovation system and Project will
Invoice Management System in Management recognize them as headed the approved by
real-time.
and lawfully authorized agents to
an Assistant Director with
clear on behalf of that particular a core This means mandate that if to a person improve
importer or exporter. customer buys an item, experience. the information This is
This means that if the agent is
transmitted to ZRA.
not authorized, the system would
3. What does the Authority installed and are using the EFD are still expected to file their returns as required by the law as reject the EFD the is transaction. only used to transmit sales Importers data to will ZRA. no longer However, be using required an EFD to will write make formal it easier authorization to compile their letters returns to the Zambia Revenue Authority authorising b. Taxpayers clearing are expected firms to to handle issue all their their consignments. invoices from the Additionally, EFD once installed. unlike in the past, illegal and unauthorised use 4. What of other happens firms’ TPINs to will be customers reduced or who perhaps insist be on eliminated manual tax completely. invoices?
Electronic All invoices appointments must be issued of clearing from the agents device. has Manual many Invoices benefits from Taxpayers to all stakeholders. who use the EFD Among are not accepted. them is the security the Equally, system issuing will provide two tax that would Unit invoices is ensure for now the that functional same transactions transaction and regarding has using hit both the their manual ground consignments and running. EFD are invoices handled is not by allowed. bona fide
The Unit is now busy weav
clearing agents.
ing into place changes that will 5. Other Is soon it advantages possible be undertaken to are reflect avoiding in duplication buyers’ details of transactions, on the EFD
order to turn the current
preventing unprofessional
Tax invoice? service practices customer and double level 180⁰
Yes. It is a legal requirement
assessments of taxes on the
for all invoices issued from the EFD for business to business and business to Government transactions
same TPINS. Previously, the to who achieve need to claim the input desired tax. lev
same consignment would have
Therefore, the buyer details duplicated el. I’m sure entries, taxpayers this is a have
should be entered on the EFD. situation already were started a client requests noticing two some different positive agents changes to clear the in same our service goods hoping provision. to see Going which agent forward which ZRA’s produce customers the lowest or
Once a taxpayer is registered assessment clients will of continue taxes while to ex
and receives an EFD, it is a legal creating perience un-necessary a whole new penalties level
requirement to issue invoices for of non-completed service and transactions feel-some
from the device at all times. on thing the system they have for both never the expe
Non-issuance of invoices using clearing rienced agent before. and Paying the importer tax or
an EFD attracts a fine, upon
or exporter. seeking conviction, tax of up services to K90,000 will or be
The module secures clearing very imprisonment, smooth and or both enjoyable. imprison
agents from loss of business due ment When and Mr. a fine. Kingsley Chan
to unprofessional practices by da However, joined an ZRA offender as Commismay be
other players in the industry. It sioner offered a General fine in lieu in of prosecu2016 he
will also insulate them against unnecessary promised tion in a graduated taxpayers outstanding manner nothing as transactions but follows: excellent on the service system. from ZRA. This will He further said ZRA protect was the going importers to change • First and Offence…….- its exporters negative K30, from per
000 (100,000 units) dubious ception un-unauthorized to a global brand agents recognised who transact for using customer their
• Second Offence …..K60,000 TPINS centric and services. subsequently It is incur now
(200,000 penalty units) inexplicable evident that tax the liabilities. institution is The on Authority the smooth has already path
• Third Offence ……K89, 700 to started achieving engaging his all vision. licensed Like
(299,000 penalty units)
clearing companies on the
Clare Muscutt said “build
process and procedures of the ing • a Subsequent………..No good customer expeoffer
appointment module. rience of fine does in lieu not of happen prosecution by
This includes some tax accident. (Such cases It happens must go for by de
education to all stakeholders
sign.” prosecution)
especially the importers and exporters. ZRA’s aim with these innovations This Furthermore, module and structural will the start law with provides transa pilot formation for a phase fine, upon in mid-February is conviction, to enhance of and up final revenue to K27,000 implementation collection or imprisonment is and expected grow or both a fine and imprisonment to compliance be rolled out across by June the 2021. en
for offences that include the tire The eligible list of approved tax base. licensed Taxpay
following: clearing ers now agents have and no the reason for procedure being non-compliant. on how to appoint My a
(i) Entering false data; clearing Tax, Your agents, Tax, Our will be Destiny. made available on ZRA website: www. zra.org.zm