About

e-taxhelpzambia.com is an online tax community magazine that is published by e-taxhelp Zambia Limited. It seeks to promote tax awareness, tax knowledge and tax compliance. The magazine’s target audience includes tax policy makers, tax administrators, tax practitioners, the business community, tourists and the general Zambian citizenry.

Contents

Tax News and Feature Articles

Tax news and feature articles are published on the home page. News articles highlight new happenings in the Zambian tax system, including changes in tax policy, administration and practices. Feature articles are an in-depth analysis of the impact of the changes.

e-Services

The e-Services page lists and describes the e-services that are provided by e-taxhelp Zambia Limited to enable taxpayers conduct all their tax business online and avoid the congestion and cost of making trips to the tax office.

Principles of Taxation

The generally acceptable principles of taxation and their constitutional footings are discussed on this page. 

Attributes of a Good Tax System

This page discusses the five desirable attributes of a good tax system. They include, (1) revenue adequacy, (2) equity, (3) economic efficiency, (4) admimistrative efficiency and (5) flexibnility. 

The Taxes Administered in Zambia

This section explains the taxes that are administered in Zambia by the central Government through agencies such as the Zambia Revenue Authority, the Roads Transport and Safety Agency, The Road Development Agency, other agencies, and local governments (Councils/Municipalities).

Tax Justice

Tax justice refers to the fairness of practices by the players in a tax system. The players in the tax system include, the taxpayers, the government and other tax jurisdictions.

  • Taxpayers have the moral obligation to pay their tax liabilities fairly, according to the spirit of the tax laws.
  • Governments have the responsibility to design and manage tax systems that ensure that all taxpayers pay their fair shares of taxes, that the tax administration process is applied fairly as enshrined in the constitution, that taxes are collected efficiently and that tax revenue is applied transparently and equitably.
  • Other tax jurisdictions have the moral responsibility not to engage in tax competition in order for them to sway foreign investment from other countries.

This section highlights the activities of tax justice advocates, who include the Tax Justice Network, the Organization for Economic Cooperation and Development (OECD), The European Union (EU), The United Nations (UN), Governments and Civil Society.

Tax Treaties

Governments adopt different systems of taxing the incomes of their citizens. Some systems base their right to tax on the source of income, and will tax all income earned in their territory. Others tax their citizens on the basis of their residence, and they will tax them on their worldwide income.  When a resident of a country that taxes on residence basis decides to invest or perform services in country that taxes on a source basis, double taxation is likely to occur. This would create a barrier for the international movements of capital and skills. To overcome the barrier, countries sign bilateral tax treaties to share taxation rights on certain types of income and also to avaoid fiscal eveasion. This page highlights the important aspects of  Zambia’s tax treaty network.

Tax Audits

Zambia administers taxes on self-assessment principles, as opposed to administrative assessment. The self-assessments system is where, taxpayers are allowed to assess their own tax liability at the end of each accounting period, prepare and file tax returns to declare their own liability, and make payments by the prescribed due dates. This has administrative cost and efficiency advantages over the administrative assessment system, where taxpayers are required to wait for an admistrative assessment to make a payment.

The self assessment system is managed by implementing a number of compliance risk management activities. An audit program is one of the major activities which includes carrying out of intrusive audit visits to taxpayer premises. These can be stressful and costly to the taxpayers if they do not adequaltely prepare for them. The Tax Audit page provides tips on how taxpayers must prepare for and manage audits to keep them short, less costly and stress free.

Tax Cases

Zambia is a common law country. Common law countries have judicial system that attach importance to the collective judicial wisdom of the past as a source of rules for making decisions on current matters. Past court decisions form an authority that is referred to as a precedent. This precedent establishes a principle or rule that is used by the court or other judicial bodies when deciding current cases. In order of importance the Zambia Judicial system’s sources of law are the Constitution,  Acts of Parliament judicial precedents, English common law, equity, customary law and international law in determining coutrt cases.

Knowledge about tax judicial precedents is very useful for administrators, practitioners and taxpayers, to avoid taking positions that would end them in costly and unsuccessful litigation. This page highlights decided Zambian and English tax cases that may influence the judicial process.

Community Specific Laws, Policies and Practices

The Tax Communities section discusses the application of tax laws to different taxpayer groupings and the roles they play. It highlights their tax liabilities and tax reliefs such as exemptions, zero-ratings, special schemes and incentives that may affect them.

 

Classifieds

The classifieds page provides an opportunity for readers to find goods and services that they may need, or to find customers for their products.

Support

in order to be practical and relevant, e-taxhelpzambia.com invites all interested parties to contribute towards the assembly of this tax information resource. You may write mail to support@e-taxhelpzambia.com to give feedback, make suggestions or provide information. The e-taxhelpzambia.com team will conduct research on all submissions and publish the information for free online access.