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…