Tax Appeals Tribunal Chairperson Fraser Chishimba has called for justice and fairness in the manner various taxes are enforced by the Zambia Revenue Authority (ZRA).
The Tax Appeals Tribunal is a statutory institution under the Ministry of Finance and National Planning that hears grievances relating to tax matters regarding decisions made by the Zambia Revenue Authority.
The tribunal on Tuesday held a public sitting in Ndola where it heard a case in which Luanshya farmer Abson Sakala is accusing ZRA of overtaxing him on an imported vehicle that was damaged in a road accident on the Tanzanian side before being cleared at Nakonde Border.
Mr. Sakala is contending that it was unfair for ZRA to tax him about K13, 000 over a damaged vehicle now valued around K16, 000.
He lodged his appeal to the Tax Appeals Tribunal praying that it compels ZRA to reduce taxes on the vehicle in question.
Speaking to reporters after the northern circuit public hearing in the Ndola Council Chambers, Mr. Chishimba urged more members of the public with tax complaints against ZRA to appeal to the tribunal.
He said many people have a tendency of not complaining formally despite having tax related grievances against ZRA.
Mr. Chishimba cited some of the common appeals as relating to income tax, customs and excise duty plus mines and minerals tax.
“The point to remember is that the Tax Appeals Tribunal is a statutory body created by the Act of Parliament to hear grievances from Zambia Revenue Authority. You know the role of ZRA is to collect taxes but the same law reminds us that the government recognises that in the course of collecting those taxes there could be unfairness, mistreatment and just excessive taxes for one reason or another. Hence this body (Tax Appeals Tribunal). Awareness starts with citizens knowing which laws the government is creating. I think that a number of our citizens are not utilizing the functions of the Tax Appeals Tribunal because some people will just say it is OK they (ZRA) have told me it is like this. I will just leave it. Ignoring tax related complaints does not help because things must be done better,” Mr. Chishimba said.
Meanwhile, Mr. Sakala expressed happiness that the Tax Appeals Tribunal managed to hear his case and said he is now looking forward to the judgment day.
“I want to appreciate that the case has been heard so we just wait for judgment. My complaint is regarding a vehicle. I was involved in a road accident in Tanzania when I went to pick a vehicle. When I was coming back from Tanzania with a vehicle which was damaged and became a non runner I disputed paying K13, 000. I was appealing to ZRA to consider that I pay less than K13, 000. The case has taken almost a year that is why I had to appeal to the Tax Appeals Tribunal,” Mr. Sakala said.
Ndola Mayor Jones Kalyati challenged the Tax Appeals Tribunal to widely publicize its activities saying there were many people with tax related grievances against ZRA.
“It is a good thing to learn that the Tax Appeals Tribunal is sitting here in Ndola. I have encouraged the Tax Appeals Tribunal to advertise more and do a lot of publicity. People do not seem to know that the Tax Appeals Tribunal exists. It is important that people know the procedure for people with complaints and generally the operations of the tribunal. People of Ndola, especially those involved in business, must know how to go about tax related complaints,” Mr. Kalyati said.
From its inception in 1999, the Tax Appeals Tribunal has disposed of over 608 cases with only 37 being filled to the High Court of Zambia.
During the period January 2018 to June 2022, the tribunal recorded an excess of K2,109,845.40 in disputed taxes.
