The Zambia Revenue Authority (ZRA) has published a Guide and FAQs on the tax amnesty recently announced as part of the 2023 budget. The main points of the amnesty scheme are summarized as follows:
Scope of Tax Amnesty
The Tax Amnesty period runs from 1 October 2022 to 31 March 2023 and covers the following tax types:
- Direct Taxes:
- Income tax
- PAYE
- Rental income tax
- Mineral royalty
- Base tax
- Turnover tax
- Withholding tax
- Property transfer tax
- Presumptive tax on gaming and betting
- P…