Domestic Resource Mobilisation For Sustainable Development

TPIN stands for Tax Payer Identification Number. It can be likened to a National Registration Card (NRC) number for a Zambian citizen. It is the official ten (10) digits number that ZRA issues to a Tax registered individual or business for Tax purposes. It is important that the general public demand for a receipt bearing a TPIN when buying goods. A receipt (Tax Invoice) is a confirmation of a transaction between the buyer and the seller. JCTR is of the view that if every transaction is receipted then the appropriate Tax will be paid to ZRA. Such revenue will then be channelled to Government treasury to fund developmental projects for the benefits of all. However, There is an imbalance between the Tax revenue contributed by the informal sector and that coming from the formal sector. Tax is simply money that people pay based on their income to the government to finance its expenditure. Tax is not a voluntary payment but an enforced contribution according to tax laws and non-payment is not only punishable but also deprives the country of development. For a tax system to work effectively, both the tax collecting agents and the tax payer should fully understand how it operates. The Zambia Revenue Authority (ZRA) is the lead statutory body authorised to collect Tax from citizens in Zambia. It has offices in each province and certain boarder towns like Nakonde, Chirundu and Katima Mulilo. Other institutions that collect levies and fines include the Road Development Agency (RDA), Councils and the Police.citizens. If a property such as a house is put on rent, the owner called landlord will be receiving rental income from the tenant on a monthly, quarterly or annual basis. Yes, the receiver of rental income is required to pay tax called withholding tax (WHT). The tax payable is based on the monthly income and is deducted by the tenant.