1. ZAMBIA REVENUE AUTHORITY
Comments on Building Taxpayer Cultures
Danmore Mulima
Director Large Taxpayer Office
Zambia Revenue Authority.

2. Zambia Revenue Authority.
Comments
The report presented by Norad on the Taxpaying cultures of Tanzania, Mozambique and Zambia is a useful report that has given insights on how we can improve our taxpaying cultures.
Zambia Revenue Authority.

3. Zambia Revenue Authority.
Comments
The Zambia Revenue Authority has realised the importance of improving taxpayer compliance and has taken the following steps to address this issue:
Simplifying the tax registrations forms
Tax registration maximum of 48 hours
Zambia Revenue Authority.

4. Zambia Revenue Authority.
Comments
Dedicated taxpayer services offices
Taxpayer segmentation
Client relationship Office in the Large Taxpayer Office
ZRA in collaboration with Ministry of Education are developing a tax curriculum for formal education
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5. Zambia Revenue Authority.
Comments
Enhanced taxpayer education programmes such as drama, radio and TV shows.
Established a call centre in 2011
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6. Zambia Revenue Authority.
Comments
It was noted in the report that out of the three countries that Zambia had the highest level of illicit capital outflows
The following measures have been put in place to address these issues
Zambia Revenue Authority. 6

7. Zambia Revenue Authority.
Comments
Thin capitalization legislation
Prior to 1999 Zambia did not have any legislation to address transfer pricing. However legislation and a practice note to give guidance have been put in place
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8. Zambia Revenue Authority.
Comments
Use of LME prices
Enhanced audits eg joint audits with NTA
Capacity building for staff through training, workshops and seminars
Entering into DTA’s and TIEA
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9. Zambia Revenue Authority.
Concluding Remarks
The Zambia Revenue Authority is dedicated to building the taxpaying culture of the Zambian people so as to broaden the tax base and increase domestic revenues.
Zambia Revenue Authority.

10. Zambia Revenue Authority.
Thank You
Zambia Revenue Authority.