ZRA offers penalty and interest relief for taxpayers who voluntarily regularise their tax affairs before audits or enforcement actions.
The Zambia Revenue Authority (ZRA) has issued a Public Notice to inform taxpayers about the availability of the Voluntary Disclosure Programme (VDP) on 12 December 2025, offering relief from penalties and interest on amounts voluntarily disclosed.
The VDP provides taxpayers with an opportunity to regularise their tax affairs by declaring:
- Errors or omissions in previously filed tax returns;
- Under-reported or inaccurately declared income, transactions, or tax positions;
- Income not declared by both registered and unregistered businesses.
Taxpayers are encouraged to make voluntary disclosures before any compliance checks, audits, or enforcement actions begin. Disclosures made in good faith under this programme will not attract penalties or interest on the amounts declared.
ZRA emphasises that taxpayers are key partners in national revenue mobilisation. By coming forward to regularise tax matters, individuals and businesses contribute to fairness, transparency, and national development.
Taxpayers are strongly urged to utilise this programme to avoid potential penalties, interest, and other consequences from future enforcement actions.
