CARDINAL to good tax administration is a fair and efficient tax system, which includes a mechanism for taxpayers to appeal against tax determinations they may not agree with. As a national tax administrator, the Zambia Revenue Authority (ZRA) is committed to offering best services to taxpayers in its quest to collect revenue. In order to ensure that the Authority only collects that which is genuinely due from taxpayers, it has established mechanisms that allow taxpayers to appeal against tax determinations when they feel aggrieved. The Authority’s ability to recognize the potential for error or bias in its tax determinations and to provide taxpayers access to an independent appeals process is one of the most important indicators of the Authority’s fair treatment of its taxpayers.ZRA is aware that taxpayers may dispute the accuracy of the facts relied on by the Authority in an assessment, the correctness of the interpretation of law, the amount of penalties imposed or […]
FAIR TAX APPEALS – A LIFE LINE OF AN EFFECTIVE TAX SYSTEM
