‘No sacrificial lambs on tax’

BUUMBA CHIMBULU writes THERE is no sacrificial lamb when it comes to payment of taxes as everyone is expected to bear the burden for the greater benefit of all the Zambian citizens and economic development. The Zambia Revenue Authority (ZRA) by its legal mandate is empowered to collect revenue from all approved sources on behalf of the Government.  This is according to Topsy Sikalinda, ZRA Corporate Communication Manager. Mr Sikalinda said the notion that ZRA employees were exempted from paying tax was untrue as the law did not discriminate in terms of who should pay tax in the country. ZRA officers, he said in an interview, by default were the most compliant taxpayers.  “It does not matter whether one is an employee of the Zambia Revenue Authority or a Member of Parliament who are the law makers,” Mr Sikalinda said. He explained that the collection was in different forms such as taxes, levies and fees approved by Parliament and administered by the Authority.  Mr Sikalinda said these taxes, levies and fees were collected from any individual or company in the country who was entitled to pay them regardless of the status of the individual or company.  These taxes, levies and fees include the following: Income taxes, Value Added Tax (VAT), Excise Duties, Customs duties, Export duties, Mineral Royalty and Property Transfer Tax.  Others are: Motor Vehicle Fee, Carbon Emissions Surtax, Insurance Premium Levy, Skills Development Levy, Rural Electrification Levy and Tourism Levy.  “For example is that anyone who buys anything be it a motor vehicle from outside the country pays Customs duty applicable on that item. This is regardless of whether one works for ZRA or any organisation in the country.  “The only organisations which are exempted from paying Customs duty on imports are organisations listed as Public Benefit Organisations like churches or Non-Governmental Organisations who have been issued with an Exemption certificate by the Ministry of Finance,” he said. The Sun