ReveNewsIssue No.1 2020

KAZUNGULA BRIDGE PROJECT AND THE ONE STOP BORDER POST Enhancing trade facilitation and revenue collection.

Taxonline Eases ZRA Acts Against Women Leadership Up-Close With Compliance COVID-19 Forum Fanwell Nyirongo Inside Roll-out of the new Implementation of Getting more women in Working with TaxOnline system health measures leadership roles dedication

News & views of what’s happening at the Zambia Revenue Authority Stay Home Stay Safe Use ZRA Online Services ReveNews Foreword

EXECUTIVE FOREWORD Mr. Kingsley Chanda ZRA Commissioner General

ur transformation agenda is un- success. Tax education programs doubted and unstoppable. The are in place to help taxpayers with ultimate objective is to realise an knowledge on their rights and obli- Oefficient and effective Zambia Revenue Au- gations. While the idea is to reward thority that will support the Vision 2030 compliant taxpayers and punishing through mobilisation of resources for gov- non-compliant taxpayers to the ernment and implementation of growth- maximum, we remain resolute to oriented initiatives for the private sector. having knowledgeable and satisfied taxpayers. This will create This journey that we embarked on in 2016 an environment where there is trust has resulted in a lot of structural reforms and mutual collaborations with our that have yielded both tangible and intangi- stakeholders. ble benefits for all our stakeholders. We have consistently delivered our revenues above In the first quarter of 2020, the target despite unfavourable macroeconomic world was hit with the Coronavirus indicators in some years. pandemic. People across the world have been infected and deaths We have successfully aligned our operational recorded. Zambia is not an structure to the tax laws, implemented a staff exception resulting in serious promotion policy that considers our employ- health and security concerns. Our ees first before looking at outsiders, abolished government responsibly has employment contracts at lower ranks and re- responded with a variety of The implementation of the TaxOnline II sys- placed them with permanent and pension- preventive and curative measures some of tem has reduced the administrative costs of able jobs, digitalised most of our processes which have affected economic activities. updating tax systems in line with the thereby simplifying tax compliance require- ever-changing business environment while ments, decentralised our taxpayer services by Consequently, our revenue collection has increasing compliance for taxpayers because setting up service centres in shopping malls, negatively been affected as consumption has it is easy to use. increased our training budget and started slumped, imports and exports have declined. commercialising our training centres. However, I remain optimistic that we will The Authority has also managed to establish continue to deliver the best results for our an online interface of pre-arrival informa- We have also introduced police and intelli- government and our people in these difficult tion of goods with the Democratic Repub- gence training for customs enforcement times. lic of Congo (DRC) and Tanzania. This will officers, implemented a zero tolerance pol- enable ZRA to profile importations destined icy to corruption and developed our own In December, 2019 I launched the wellness for Zambia or transiting, ahead of the arrival TaxOnline II system thereby saving a lot of program for the Authority and I am glad of the goods. Additionally, this will help the money (forex) in system development and that different stations have come up with Authority in risk management interventions support. The promotion of e-payments have programs of ensuring that they meet to thereby, utilising resources prudently and helped in achieving efficiency and reduction exercise and take care of their health. In line at the same time enhance trade facilitation. in cash pilferage. We have started integrating with our wellness program and through the our systems with other tax administrations in example given by His Excellency, President Other reforms include the opening up of the region in order to reduce on smuggling Edgar Lungu, I call upon all of us to keep our service centres at East Park and Cosmopol- and under valuations. These are some of the surroundings clean at all times within and itan Malls, respectively. Anytime this year, many achievements we have made together outside our work premises. we will open another one at the ECL Mall in as a team and with the valuable support of Kitwe. our government, cooperating partners and The Authority has continued to thrive on its our taxpayers. modernisation reform programme in order Under Customs Services, we recently to provide the right business processes for implemented standardised taxes on used The survival of our economy and ultimately our stakeholders. On 5th January, we rolled motor vehicles in order to make taxes more our people depends on this institution now out the TaxOnline II system which has predictable and enable our importers plan more than ever before. Our difficult respon- provided a lot of benefits to our taxpayers. ahead. The standard rates also eliminated sibility of collecting revenues, facilitating Taxonphone is another reform that has corruption in the determination of values for trade, promoting local business growth and enabled taxpayers meet their tax obligations duty purposes. protecting our borders and airports from on their mobile phones without having to use illicit imports and exports has never been a computer or internet. Such institutional Finally, let me pay tribute to all staff, greater in the history of our country in the innovations have given us hope that we can taxpayers, the government, cooperating face of adverse global economic dynamics. do more if we continue to invest in partners and everyone else who has been It is for this reason that I constantly urge all technology. To that effect, the Kalundu involved in combating the Corona virus Zambians to ensure that we cultivate and in- House which was used to develop TaxOnline pandemic. This disease is a global health and ternalise the spirit of voluntary compliance II is now our Innovation Hub and shall be economic threat that we cannot afford to because that is the only way we can grow and managed by our Innovation and Project ignore. protect our local economy. Management Director. We will continue innovating and developing our own systems Thank you very much and enjoy reading this Our drive towards ensuring that there is designed to improve our service delivery. publication. voluntary tax compliance has been yielding

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Contents

ReveNews is your publication and your contribution in form of letters, comments, ideas and articles you wish to share will go a long way in Forewordmeeting the objectivesPg3 of this newsletter.Editorial Pg5

EDITORIAL TEAM Feature Minister implores ZRA to collect more...... 6

TaxOnline...... 7

Voluntary compliance...... 8

Splitting of DOMT...... 10 Oliver Nzala Mildred Chama Covid 19...... 11 Editor Contributor Tax revenue collection – historical perspective...12

ICD story...... 14

Enhanced tax education...... 15

Advance Tariff rulings...... 16 Mwenya Mulenga Chiseche Ngoma Taxpayers helped my family...... 19 Contributor Contributor Kazungula...... 17

Women’s Leadership Forum...... 25

Health Sports & wellness ...... 18 Laban Simbeye Merindah Moonga Healthy and safety...... 21 Contributor Contributor

Lifestyle Chronicles of a working Mother...... 20 Up-Close With Fanwell Nyirongo...... 22

Natasha Phiri Chipambaniso Entertainment Photo focus...... 27 Contributor Munyonzwe Contributor

Layout: Nkweza Chimanja Clive Chibabe

Dominic Chungu Contributor

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Editorial Editorial

Dear readers, As with anything in life, hopeful that everyone is the more you put in to the keeping safe and ensuring It is my pleasure to ReveNews, the more you all hygiene standards are share the first edition of will get out of it. Please feel being met. This is why we ReveNews for 2020. free to write articles, case shall have more electronic studies and any copies than printed copies In this publication, we other tips or tools that for this publication. highlight the roll out of the could be of value to your TaxOnline system other peers and our taxpayers. We always strive to make staff related activities. We our ReveNews more than also have the message from It is gratifying to note that just a publication by being our Commissioner Gen- ever since the Authority informative and using it to eral outlining the strategic started implementing its serve our taxpayers. We are direction of the Authority Corporate Strategic Plan always open to any ideas in 2020, the key roles that (CSP) 2019-2021; a lot has that will help us improve. women play in ZRA in- changed especially Please email your ideas to cluding the launch of the aspects of tax compliance the editor. ZRA Women’s Leadership resulting from increased Forum. We further profile stakeholder engagements Together we become ZRA’s loyal employees as and collaborations. stronger! he bids farewell to the Au- thority. We wish to thank our taxpayers for the We wish to thank every- cooperation and support one who contributed the they continue giving us. inspiring articles to this publication. With Covid-19, we are e-services anytime, anywhere

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FINANCE MINISTER IMPLORES ZRA TO GET MORE REVENUE By Mildred Chama

Finance Minister (c) Dr. Bwalya Ng’andu with ZRA Commissioner General (r) Kingsley Chanda

inister of Finance Dr. Bwalya the Minister added. VAT. They are done uphazardly and are Ng’andu has implored the affecting revenue collection”, said Mr. Zambia Revenue Authority Dr. Ng’angu also encouraged ZRA to in- Chanda ​M(ZRA) to continue enhancing taxpay- stall point of sale terminals in order to er education as a way of encouraging avoid cash transactions. He appealed to the Minister to assist the compliance. Authority in ensuring all tax regulations Meanwhile, ZRA Commissioner are enacted without delay. Speaking when he toured the ZRA Head General Kingsley Chanda bemoaned Office in Lusaka, Dr. Ng’andu the continued rampant smuggling and ZRA Senior Management Members congratulated ZRA for collecting be- the deliberate disregard for tax laws in accompanied the Minister and his yond the targets but added that more the country. entourage on the tour of various ZRA revenue could be collected if taxpayer project offices and the East Park service education is enhanced. Mr. Chanda also raised concern about Centre. tax incentives that are given to investors He said tax elements should be included and businesses from various places. in the school curriculum and pledged to work with the Ministry of General Edu- “The incentives Honourable Minister cation to ensure this is achieved. are being offered everywhere including

“Tax compliance has always been a challenge and the burden of paying taxes rests mostly on the local people. Tax should be one of the elements to be included in the school curriculum”, he said.

Dr. Ng’andu further pledged to support the Authority in its quest to collect more revenues.

“ZRA is worth supporting because we need more revenue. We have given you a target and it is important to give you Dr. Ng’andu greeting Commissioner Customs Services, Sydney Chibbabbuka (c), financial and human resource support” Commissioner Finance (l) Brigitte Muyenga and Commissioner Indirect Taxes (r) Moses Shuko

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TAXONLINE EASES COMPLIANCE

By Oliver Nzala

n 2016, the Zambia Revenue now become an ICT innovation hub for regarding how we wanted the system Authority (ZRA) made a the Authority. to look like. We even had to change the decision that all procurements in structure of the system on a number of IZRA should be preferred and reserved ZRA Commissioner General Kinglsey occasions. There were verbal quarrels in for Zambian citizens and local bidders. Chanda said the collaboration with the exchange of ideas but of course that This move was aimed at ensuring that CBU was a significant step in the is normal and in the end, it was very Zambian entrepreneurs are empowered modernisation agenda by ensuring that fruitful”, adds Chimambo Chibale, and also enabled provide home grown the Authority is a model in tax adminis- Director Innovation and Project solutions to some of the socio-economic tration through effective, automated and Management. challenges that institutions and the user-friendly business processes. country face. In preparation of the roll-out, taxpayers “It is our expectation that our cher- were to requested update their In line with some of the key ished taxpayers will utilise the new demographic information such as names, result areas of the Corporate system to carry out registrations, address and contact details. Taxpayers Strategic Plan (CSP) 2019-2021 which filing of returns, payments and other were also requested to submit all pending was about to be launched, ZRA signed a services offered. We assure you that we are returns and pay all outstanding balances Memorandum of Understanding with available at all times to help you navigate on their accounts for a smooth transition the Copperbelt University (CBU) with through the portal and all enquiries will be to the new system before 31st December the sole aim of coming up with local attended to promptly”, Mr. Chanda said. 2019. solutions. On the other hand, this was also aimed at promoting indigenous ZRA management was aware that there A support desk was set up to minds to shape the future of the country. was no option for halting this project provide support to taxpayers who because this was the right time to change may have challenges using the The MoU was for the two institutions what needed to change and simplify new system. The call centre personnel were to cooperate in the area of developing business processes for taxpayers. equally trained to assist taxpayers with innovative home-grown solutions queries. This move was supported by that will be specially customised In order to come up with a system that taxpayer service centres dotted across the to meet the local challenges in tax meets the needs of the local taxpayers, country. administration. The task seemed simple but ZRA also provided an opportunity to the daunting: develop the TaxOnline system. team to conduct a study tour with the The TaxOnline system offers South African Revenue Service (SARS). seamless processes designed to enhance A team of over fourty-five ZRA and CBU This learning opportunity provided taxpayer experience but cutting down on staff was assembled to start developing an more insight on how to come up with the bottlenecks and processes that made it online tax system which would respond system, foreseeable challenges and the difficult for taxpayers to use the previous to the needs of the taxpayers. Considering change management strategies that can be system. the nature of the work, the team needed used. its own working environment devoid of all destructions. A separate location was “It was never an easy task from the identified in Kalundu, a place which has onset. We had to change a lot of things

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ZRA TO MAXIMISE VOLUNTARY COMPLIANCE By Oliver Nzala t the beginning of the year socio-economic programmes that tem is important. The relationship be- 2020, the Zambia Revenue meet people’s daily aspirations such as tween taxpayers and the Authority is Authority (ZRA) announced construction of roads, hos- equally of paramount importance in Athat it would work under the theme pitals, schools and providing promoting a tax culture based on “maximising voluntary tax compliance other amenities by Government. voluntary compliance”, Mr. Chanda said. for enhanced revenue mobilisation”. Speaking at a press briefing on the In essence, the ZRA Commissioner ZRA Commissioner General Kingsley performance of the Zambia Revenue General is concerned about having a Chanda said the Authority’s focus on Authority in 2019, Mr. Chanda said citizenry that is built on a good voluntary tax compliance is important the focus in 2020 will be to assist relationship with the Authority and also so that Zambians can develop a culture taxpayers to comply with their tax ensuring that citizens know that is it law of voluntarily doing the right thing. obligations voluntarily. to pay tax. Citizens should be willing to abide by that law from a moral perspective Mr. Chanda also highlighted how the Mr. Chanda also announced that because of the overall national benefits of Authority was spending so much money, government had set the revenue tar- paying tax. This calls for having the right annually on enforcement activities due get for ZRA in 2020 at K59 billion. attitudes towards paying tax. to lack of compliance by some taxpayers. “We are hopeful that with the support A substantial aspect of the Mr. Chanda has urged taxpayers to of our taxpayers and other stakeholders, work of a tax administration voluntarily comply with all tax we will meet this target. We will leverage includes activities that cover both obligations and ensure that they on technology and our staff to attain this compliance and customer contribute to national development. enormous task in 2020”, Mr. Chanda said. service. Many of the functions of tax He said the ideal situation should administration depend to a certain extent be where the Authority spends less Mr. Chanda informed the nation that on the voluntary compliance of taxpayers. on enforcement activities and channel ZRA surpassed its revenue target of resources into other business K51.8 billion for the fiscal year 1st He said in 2019, ZRA collected K63.8 processes for improved pro- January 2019 to 31st billion in gross revenues, while the ductivity and efficiency. December 2019 by K1.1 billion. refunds stood at K10.9 billion resulting in a net collection of K52.9 The Chief Taxman’s call towards “Under the current Corporate billion. The net collection of K52.9 billion Zambians is to take keen Strategic Plan (CSP) 2019-2021, the translated to 17.6% of the projected interest in meeting their tax obligations Zambia Revenue Authority is putting Gross Domestic Product (GDP) estimate because tax evasion deprives the a focus on satisfied and knowledge- for 2019 compared to the targeted 17.3%. government of the revenue able taxpayers for improved public needed to drive perception and customer experience. The Commissioner General forward the collective aspirations of This is because the Authority recog- attributed the good performance in Zambians. Tax collected is used for nises the fact that an efficient tax sys- 2019 to higher than programmed

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revenue collections under the new year on a clean slate and the emphasis on the mining sector. indirect and trade taxes which implementation of the Customs Self-As- posted surpluses of K264.8 sessment (CSA) at the five Centralised He said after a detailed review of million and K906.3 million, respectively. Processing Centres (CPCS) among other selected taxpayers’ VAT returns and reforms. import declarations, assessments Mr. Chanda also said there is a lot of of more than K10.4 billion were commitment through government to Mr. Chanda said in 2019, the raised against erring taxpayers in the dismantle Value Added Tax (VAT) Inspectorate and Customs Enforce- mining industry and K364.2 refunds. ment (ICE) unit focused on risk-based million was collected at the end of 2019. operations driven by intelligence “We will ensure that current refunds information and intercepted 2,861 Furthermore, audits of all customs in 2020 are honoured while a plan consignments on the customs side transactions of some mining companies will be agreed with the Ministry of and made 594 visits to VAT registered spanning the period 2013 to 2017 were Finance on dealing with refund arrears suppliers in order to verify also done, resulting into assessments without distorting the input/output whether they were issuing tax invoices. of K425.0 million which was collected. performance of VAT in 2020”, he added. He said the enforcement interventions It is expected that the country will The Commissioner General thanked in 2019 resulted in total revenue continue to witness rising levels of tax the Government, the Governing Board, collections of K88.6 million especially compliance because of satisfied and the German government through from customs anti-smuggling opera- knowledgeable tax payers who believe GIZ, European Union, the World tions. that paying tax will have a rewarding Bank, the International Monetary national destiny. Fund (IMF), the African Development Further, ZRA heightened its compliance Bank, the US Treasury and the world enforcement activities in the betting customs organization for the and gaming industry through the block continued support rendered to the management system. Revenue from this Authority. sector has seen an upswing from K10.9 million in 2018 to K48.9 million in 2019. Mr. Chanda added that the Authority has implemented structural changes and Mr. Chanda said in 2019, the modernization reforms such as the Authority intensified efforts to ensure TaxOnline II, Taxonphone, Electronic completeness and accuracy in Fiscal Devices (EFDs), fresh start which returns and declarations filed gave taxpayers an opportunity to start by taxpayers, with particular

Members of the press and invited guests at the press briefing

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SPLITTING OF DOMT

By Mildred Chama s part of the re-structuring unaccompanied returns, the number of address issues around enhanced revenue process, the Zambia Revenue outstanding disputed assessments, high mobilization, Customer and stakeholder Authority has re-aligned some incidence of fraud, outstanding VAT focus as well as human capital capacity Adivisions within the Authority aimed at refunds audits, narrow tax base, to issues. enhancing revenue collection and mention a few. service provision. The long shot of it all is that, dealing The Authority therefore, needed to with these issues directly will enable the The restructuring has led tofind solutions that would provide achievement of significant reduction the Modernisation and Domestic in the number of un-reconciled VAT Taxes Divisions, respectively, ceasing to accounts for taxpayers, reduce exist in ZRA. Departments that were outstanding VAT debt, sustain, to a under the modernization division have minimum the number of outstanding been integrated into other divisions. unaccompanied returns and the number of outstanding disputed assessment. It will Prior to the splitting of Domestic also lead to lowering the high incidence Taxes Division, a review conducted to of fraud, increased refund audit establish reasons for the dismal throughput and eventual broadening of performance of certain tax types such as the tax base. VAT revealed several aspects in tax administrations that needed attention. The re-organisation is set to provide positive solutions to tax types that required better services to taxpay- The split became inevitable after realizing closer monitoring, timely detection and ers across the country through that the Domestic Taxes Structure in its intervention by skilled staff to ensure upgrading of stations. It will previous state did not allow for adequate higher and sustained compliance to also help the Authority to attention to be paid to the particular tax mitigate the identified tax leakages. regain focus on key areas by building a types across the various revenue admin- Consequently, this led to the specialised knowledge base for the istration functions. This scenario for in- splitting of Domestic Taxes Division into administration of taxes with a view of stance reflected in the number of Direct Taxes and Indirect Taxes Divisions. improving voluntary tax compliance. challenges related to Value Added Tax This structural change will therefore (VAT) , the number of outstanding enable the Indirect Taxes Division to

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ZRA ACTS AGAINST COVID-19

By Mildred Chama

y the time you are reading working environment as a result of the effort to decongest ZRA offices, the this, you could probably be pandemic. The foremost identified Authority has continued encourage working from home or at the office recommendation was taxpayers to avoid visiting its premises Bunder the job rotation schedule due to consistent and effectivebut use the online platforms available. the novel coronavirus pandemic that communication to staff and the taxpayers On these platforms, taxpayers can reg- has left thousands dead and more than about the virus: that is its transmission, ister, file returns and make payments one million people infected across the symptoms, prevention and how to deal without physically visiting the Authority. globe. Zambia has not been spared of with any suspected cases of an infection. Importers and exporters are also being this pandemic. encouraged to utilise e-services as much The measures under implementation by as possible including pre-lodgment of At national level, differentZRA have been cascaded to all areas of documents to help manage dwell time at interventions have been put across to pre- operations and this has proved effective ports of entry. vent further infections and the spread of the virus. This has trickled down to However, for those in dire need of help institutional interventions where em- and decide to visit a ZRA office, ‘keep ployers both in the public and private a distance’; messages have been put on sector, respectively have had to put the floor and chairs to ensure that the measures that help protect public adheres to the measure of ob- employees and the public from the serving social distance. risks of getting infected. Further, the Authority has heightened As a public institution that serves hand washing and sanitization in the the nation by collecting revenue, the institution for both staff and Zambia Revenue Authority (ZRA) visitors. Face masks that cover the mouth immediately responded to the call by and nose and gloves have also been Government to implement both health such as the job rotation method. This distributed to staff to ensure they are and operational measures. Other than measure is meant to avoid crowding of further protected as they go about their the recommended washing of hands and officers in work spaces as a preventive daily work. Virtual meetings have also sanitizing, Republican President, measure. It is applicable to work areas replaced the physical ones given that Edgar Lungu made it mandatory for that require the presence of an officer at officers work from different places at members of the public to wear masks. The the office to attend to both external and various times. pandemic has evidently disrupted social internal clients. However, employees and economic activities, but one thing is alternate on a weekly basis, mean- While the world continues to research for clear: life is more important. ing that some of them work from a vaccine or cure, the effectiveness of the home and others work from offices. measures implemented so far can only The ZRA was quick in its reaction to yield better results if communities, health recommendations and set up a This move has been further supported by nations and the world remain united in COVID-19 Task Force to spearhead the making it easier for officers working from this fight. The Revenue Authority will implementation of health measures and home to connect to ZRA ICT operational continue to implement these measures in make administrative and operational services. This has ensured that the order to protect society. recommendations to management institution is fully operational and on the best practices of managing the executing its mandate. In another

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Tax Revenue Collection in Zambia; a Historical Perspective

By Laban Simbeye

1. Early History of Governance and the whole of Lewanika’s dominion, in torney- General, the Financial Secretary, Politics exchange for an annual subsidy of £850, the Senior Provincial Commissioner, among other advantages. and the Director of Medical Services, the The earliest known taxation system in first cabinet. Provision was also made precolonial Zambia was the tribute sys- North Eastern Rhodesia however re- for the inclusion of extraordinary mem- tem within chiefdoms and kingdoms. At mained dominated by Arab slave trad- bers on special occasions. The Order in that time, the territory now known as ers. Before 1899 the whole Territory Council also provided that a Legislative Zambia, was inhabited by various war- had been vaguely included in the Char- Council should be constituted in ac- ring tribes who themselves had fled from ter granted to the British South Africa cordance with the terms of the Northern the Luba-Lunda kingdom in the Congo Company. In the same year however, the Rhodesia Order in Council, dated 20 and, from the Mfecane in the south. Barotseland-North Western Rhodesia February, 1924, to consist of the Gov- Native chiefs and kings required their Order in Council placed the Company’s ernor as President, the members of the subjects and conquered tribes to make administration of the western portion of Executive Council ex officio, nominat- regular tributes of livestock, jewellery, the country on a firm basis. It was closely ed official members not exceeding four grain, salt, animal skins and beer. The followed by the North-Eastern Rhodesia in number, and five elected unofficial chief or king would, at his discretion re- Order in Council of 1900 which had a members. In 1929 the number of elect- distribute to meet communal needs such similar affect. The two territories were ed unofficial members was increased to as during traditional seven as a result of the ceremonies, during very considerable in- war, famine or to pay crease in the European members of his staff population. During the such as messengers year 1938 the numbers and guards. Strictly, of official and unofficial however, such a sys- members were equal- tem could not have ised by an amending been said to qualify Order in Council which as a taxation system made provision for a because it was largely nominated unofficial voluntary. Moreover, member to represent there was no social native interests and a contract between the reduction by one of the rulers and their sub- number of official mem- jects. amalgamated in 1911 becoming North- bers. This was the first parliament. The ern Rhodesia, and the Company contin- seat of government was then transferred In 1891 King Lewanika of the Lozi, fear- ued to administer the territory, subject from Livingstone to Lusaka in 1935 ing the arrival of yet another conquering to the exercise of certain powers of con- tribe from the South following his king- trol by the Crown, until 1924. However, 2. The First Taxes in Zambia dom’s conquest by the fearsome Mako- in that year the British Crown assumed lolo, requested British protection. On 17 the administration of the territory and As early as 1924, the governance struc- October 1900, he was informed that the terms of a settlement were arrived at ture of Northern Rhodesia was well de- protection of Her Majesty’s Government between the Crown and the Company. fined both in terms of the executive and had been extended to his kingdom and In addition, on 1st April, 1924, Herbert the legislature; cultural and economic he and his chiefs and representatives Stanly was appointed first Governor of transformation had already begun at a of the British South African Company the territory of Northern Rhodesia with rapid pace. Whereas the indigenous peo- (BSA) signed the Barotse Concession. Livingstone as capital. ples of Zambia had long been trading by The British Secretary of State confirmed barter, the coming of the colonial settlers the concession in due course for the Col- The Governor was advised by an Exec- introduced a monetary economy based onies and under its terms, the company utive Council which consisted of five on the British coinage. In order to co- acquired trading and mineral rights over members—the Chief Secretary, the At- erce the native inhabitants to offer their

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labour to exploit the resource po- tential of the territory, the colonial government introduced both a poll tax and a hut tax. The poll tax (per- sonal tax) was payable by every man of working age in both the urban and rural areas. A hut tax (property tax) was also payable by the owner Value Added Tax and mineral royalties was rudimentary and malaria presented of every hut beginning in 1901 (figure 1). that were introduced at various stages in a constant threat to the settlers. Despite Since the taxes could only be settled us- the nation’s history. It is astounding to this, the British government was unwill- ing the settler’s currency, natives had to learn that the native tax was a significant ing to send resources to the territory and find work with the settlers so as to earn revenue contributor in the colonial era. largely expected the territory to fend for some money with which to pay their History has not told of the sacrifice since itself. Figure 3 shows the expenditure taxes. In this way, the natives were in- colonial times of ordinary Zambians for outlay, the ‘yellow book’, of the colony in troduced to the monetary economy and the economic development of the coun- 1930. District administration absorbed wage employment thus setting the stage try. I believe this is a message the Zam- the largest share of expenditure while the for a modern taxation system. bia Revenue Authority must carry to the police and health were second and third people Zambia to demonstrate the power respectively. Fast forward to 2020, there 3. Early Tax Policy Frictions of taxes. is uncanny consistency in the pattern of public resource allocation since colonial Following the discovery of copper and The Colonial Government faced a large times. other minerals at present Kabwe (Bro- fiscal challenge in maintaining law and ken Hill), on the Copperbelt and in the order in the vast territory. Infrastructure Katanga region of the Congo, there was a rush of European investment to the region. The railway from the Cape was extended in record time from present day Bulawayo to reach Ndola in 1909. By 1940, the major copper mining towns of Luanshya, Rhokana, Mufulira and Nchanga had sprung up as reported by Henderson (1973). Estimates show that up to 32,000 African workers were em- ployed in mining operations in the mines of Northern Rhodesia. Such was the rap- id economic transformation that the first recorded industrial action in the history of Northern Rhodesia was ignited by an increase in the native poll tax in 1935. For a racial class already suffering wage discrimination, the tax was oppressive and proved to be the tipping point, which sparked widespread industrial action on the copper mines reports Henderson (1973). Historians now recognise this maiden strike action as the genesis of the Zambian independence struggle.

4. Fiscal Affairs in the Colonial Era

Comparing the revenue basket from nearly a century ago with the present, one finds both striking similarities and stark contrasts. For example, the 1938 revenue report shown in Figure 2 details that Income Taxes, Customs and Excises have always been staples of government revenue. However, there have been addi- tional sources of revenue such Sales Tax,

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InternationalBy Mildred Chama Customs Day

Acting Commissioner General, Moses Shuko, Commmissioner Customs Services Sydney Chibbabbuka pose for a photo with receipients of the ICD awards

The Zambia Revenue Authority (ZRA) their role in trade facilitation, long and joined the world customs community in dedicated service. Former customs celebrating the International Customs officials, and some stakeholders involved Day (ICD) 2020, on 26th January, 2020 in Environmental protection were also under the theme “Customs Fostering awarded. Sustainability for People, The Planet, and Prosperity”. Acting Commissioner General Moses Shuko urged customs officers to reflect This came at an appropriate time, as it on their achievements, challenges and gave the administration an opportunity future strategic direction in trade facil- to enhance its response to various envi- itation and investments. ronmental issues. A number of activities were held throughout the week leading “Improved processing efficiency with re- to the ICD, after a televised launch by duced turnaround time for transporters the Commissioner General, Kingsley will help business grow while increasing Chanda. the tax yield for customs”, Mr. Shuko said during the commemoration of the Inter- The activities included the destruction national Customs Day at Mulungushi of expired and counterfeit goods worth International Conference Centre. Mr. K700, 000 (ZMW) which had been in- Shuko said customs plays an important tercepted during various Customs oper- role in protecting people by contributing ations. The event was witnessed by the to the security of supply chains. He said Town Clerk, Steven Mwansa ZRA Com- customs o cers guard against the impor- missioner of Customs, Sydney Chibbab- tation of illicit products that are detri- buka and Customs officers. mental to society such as narcotic drugs. The destruction demonstrated how Cus- “Customs also monitors the importation toms protects human health, the envi- and exportation of goods to ensure they ronment, and promotes prosperity for meet sanitary and phytosanitary stand- local businesses by preventing unfair ards that have been set”, Mr. Shuko said. competition in the market. The week of “Safeguarding our people and commu- commemoration was also a good time to nities from emerging threats in health engage stakeholders through open days and security cannot be overemphasised at three major ports. especially as the world continues to merge as a global village”, he said. Customs officials, and those from the Judiciary, Forestry department, District He further commended ZRA officers for and Civic administration, held a tree their individual and collective contribu- planting event at Chilenje Local Court tions to making the Authority a model of in Lusaka. This was meant to champi- excellence in trade facilitation and cus- on for a green environment by planting toms administration. forty trees and owers. Donations of forfeited gas oils were also made to some agencies involved in en- forcement activities relating to the Country’s environment. The week of commemoration was wrapped up with a Gala dinner at which officers were awarded for 14 ReveNews Feature

ENHANCED TAX EDUCATION

By Mildred Chama

he Zambia Revenue Authority’s proving tax compliance among taxpayers tion to various taxpayers through various (ZRA) approach to taxpayer and in turn contribute to increased reve- media channels, which include the Zam- education and service provision nue collection. Most of these key develop- bia National Broadcasting Corporation Tis ever changing significantly. Now more ments in taxation have been influenced (ZNBC), Times of Zambia Print Park, than ever, the Authority is determined by the digital economy. Technology is a the Zambia Daily Mail and other provin- to make taxpayer education a priority to fast-moving industry and it is impossible cial community and commercial radio ensure taxpayers can easily comply. for all taxpayers to keep up with the pace stations. To cut across language barriers, if they do not have access to credible in- the information will be disseminated in Having appreciated that ZRA deals with formation and skills. English and the seven (7) official local taxpayers who come from various back- languages. grounds, diversifying modes of informa- Perhaps the major way of dealing with tion dissemination and varying the mes- taxpayer compliance is education and This holistic approach effectively will help sages, are issues that need to be addressed awareness creation among the many chal- the Zambian government and ZRA col- to reach many if not all stakeholders. Evi- lenges attributed to failure by stakeholders lect more revenue. dently, there is an ever-growing awareness to meet their obligations. at ZRA on the importance of upholding ZRA hopes to shift taxpayers’ perceptions best practices in the provision of tax ser- Over the years, ZRA has been developing of the tax authority by; increasing tax lit- vices. comprehensive educational and aware- eracy among citizens, promoting social ness programs aimed at meeting taxpay- acceptance of paying taxes, explaining As demonstrated in the recent national ers needs in a timely, less costly and effec- why taxes need to be paid, increasing the budgets, now more than ever, the Zambi- tive manner. number of taxpayers meeting their obli- an government is striving to mobilise re- gations (filing returns and paying taxes), sources domestically through tax revenue For the ZRA, education is about building providing information on methods and to fund the budget. To do so, there is need on and inculcating a culture of voluntary how to pay taxes. Future taxpayers will to engage current and future taxpayers. tax compliance. The idea is to make tax- also be empowered with information on Therefore, laws and regulations surround- payers’ responsibilities clearer and easier general taxation issues. ing tax and related policies are constantly to understand, which, in turn, makes tax- changing. It is important for ZRA to pro- payers appreciate their responsibility of Undoubtedly, taxpayer education is the vide regular taxpayers education. paying taxes. bridge, linking tax administration and citizens, hence a key tool in the cultural Tax administration has seen the intro- To this effect, the Authority has dedicat- transfromation of a tax paying citizenery. duction of various initiatives aimed at im- ed funds towards information dissemina-

15 ReveNews Feature

ADVANCE TARIFF RULINGS By Merindah Moonga

rade Facilitation has been rec- ognised as an enabling factor for promoting economic growth and Tcompetiveness of countries. A country’s economic activities will in most cases in- volve among other things importing and exporting goods by either the informal, public or private sector. The structure of the economy will be a determinant of what activities are predominant. In the case of Zambia with an infant manufac- provisions of the law. In doing so, ZRA Detailed Packing list showing up all turing base, importing of finished goods strives to reduce associated cost burdens the main components for the equip- becomes unavoidable. on the importer or exporter as well as the ment and machinery; Authority. On the other hand, the deliberate policy Sales contract; The objectives and benefits of advance by the government to encourage value ad- Proof of payment (that is a letter of dition to most of the raw materials, grow rulings are consistent with the mandate of the World Trade Organisation Trade credit (L/C), or a Telegraphic money the manufacturing industry and produce transfer when requested for, for purposes of export entails rampant Facilitation Agreement which calls for importation of machinery and other tech- expediting movement, release and clear- Purchase order. nological equipment to be used in these ance of goods including those in transit. Additionally, a full description of goods industries. In other cases, these impor- Member countries are required to issue is required for making a tariff decision tations can include raw materials for the Advance Tariff Rulings (ATR) for goods together with any other necessary sup- production of finished goods in Zambia. when requested to do so by an importer porting information that may relate to the It is therefore inevitable to make imports or exporter. goods such as trade name/brand; specif- and exports more efficient and seamless. An Advance Tariff Ruling (ATR) is a writ- ic characteristics of goods, composition Advance Rulings are a proven means of ten decision provided by customs on the of goods, production formula, chemical facilitating trade, promoting transpar- tariff classification of goods that are yet to structure, production process by which ency and consistency in all Customs op- be imported or exported pursuant to Sec- the goods are manufactured, a description erations, and fostering the participation tion 84 of the Customs & Excise Act, CAP of packaging, the anticipated use of goods, of small and medium business in global 322 of the Laws of Zambia. The ruling is manufacturer’s product literature, draw- commerce. A well implemented advance issued upon request in writing by the im- ings, photographs, samples, catalogue, ruling system provides certainty to trad- porter or exporter who foresees an impor- information on the tariff classification on ers and their agents on how their goods tation or exportation. This entails that the the similar goods previously imported, will be treated at the time of importa- ruling is given prior to the importation as etc. tion; it promotes consistency application the name “advance” suggests. of customs rulings and laws, foster trust It is important to note that no ATR will be Applicants of an ATR are always advised between customs and traders and encour- issued in respect of any goods that have to provide the correct information in their age transparency as well as compliance. It been either imported or pending clear- application. Failure to do so can result in can be an advance ruling on Origin and ance at the border. Most Advance Tariff the application being denied or ATR re- or Tariff. Rulings applications are for machinery voked if it was already issued. When making decisions on what to im- and other equipment that are to be im- ported in disassembled or unassembled Advance tariff rulings have the benefits port or export, it is important to ascertain of providing taxpayers with informa- the correct tariff classification of the mer- state for purposes of transportation. ATR ensures that such merchandise is not clas- tion which can help either an importer chandise entering or exiting the country or exporter to plan prior to conducting as the tariff classification affects the rev- sified as parts at the time of importation but a whole functional unit. business by providing certainty and pre- enue of the government and the private dictability of how goods will be classified. sector. This is because the tariff classifica- Prior to the importation or exportation, This helps reduce disputes between ZRA tion, commonly known as the HS Codes an importer, exporter, or an agent can ap- and taxpayers, leading to high levels of is usually the primary determinant of the ply for an Advance Tariff Ruling to the In- voluntary compliance. applicable duties and taxes to which the ternational & Policy Unit of the Customs imports are subject. Services Division on the prescribed Form The more the number of advance rulings Traders will sometimes have disputes CE 37 by either email or by post. Each made, the more uniformity and fairness on how what they have imported should application must be accompanied by rel- created and this usually creates an en- be classified for duty purposes. This of- evant documents listed below: abling environment for payment and ten raises delays in the clearing of goods collection of taxes because the tariff is and revenue collection. The role of the Bill of lading and/or road manifest known. In the long run, this builds coop- Authority is to facilitate trade smoothly whichever is applicable; eration and confidence among the differ- while collecting revenue according to the Commercial Invoice ent stakeholders involved in trade.

16 ReveNews Feature

KAZUNGULA BRIDGE PROJECT AND THE ONE STOP BORDER POST

By Mildred Chama

ravel by road from one country The completion of the Kazungula bridge Botswana embarked on a joint project to another can be exciting until and the one stop border bring with it to build a 924m bridge at Kazungula to you think of the hustles at the some expectations like enhanced trade replace the use of ferries for cross border Tborders. This is even worse when you facilitation and more revenue collection. movement. The One Stop Border Post have to cross a river bordering It is also expected that the facilities will (OSBP) is part of the Kazungula project countries by pontoon (ferry). boost the regional and global trade and and it will house facilities where Zambia competiveness of goods in the region due and Botswana Customs, Immigration, Therefore, to a cross traveller who has to to reduced dwell time at the border for health and all other border agencies will cross the Zambezi river at Kazungula, both passengers and freight hence operate under one roof on either side of the near completion of the construction reducing the cost of doing business. the border. of the Kazungula bridge brings much joy, especially to those afraid of water. The one-stop border boasts of state of the The Kazungula bridge which will art facilities that will include several offic- connect Zambia and Botswana is being However, the completion of the es for customs agents, parking truck yard, constructed at the Kazungula crossing, bridge will also cheer the cross scanner area for trucks, passenger traffic, where Botswana and Zambia share a border trader and the Zambia Revenue terminals, and cargo scanner. It will also border over the Zambezi River at the Authority because the bridge brings include isolation points for livestock. confluence of Zambezi and Chobe rivers. with it the new one stop border post This is also the point where Botswana, on the Zambia and Botswana sides. In 2014, the Governments of the Zambia, Namibia, and Zimbabwe meet. Republic of Zambia and the Republic of

Inside the terminal building

17 ReveNews Health

HEALTH IS WEALTH By Oliver Nzala & Dominic Chungu

ZRA Commissioner General, Kingsley Chanda addressing Director Human Resource, Moffat Nyirenda addressing ZRA ZRA employees on wellness and fitness at OYDC in Lusaka. employees on wellness and fitness in Kitwe.

In the ever changing competitive busi- “We shall be having this fitness day obesity and deal with belly fat include; wa- ness environment, the Zambia Revenue monthly, we are all expected to make it a termelon, apple, Grapefruit, Orange, lem- Authority (ZRA) has now prioritised habit in our own way to keep fit as well as on, banana and pineapple. Nutritionists employee wellness in order to ensure reducing on alcohol for those who drink further advise eating less fats. Hydration consistent productivity and efficiency. excessively, at the same time observing levels also have to be monitored, with an This comes after an intrinsic realisation our diets. This will help us go a long way in intake of at least between 2.5 to 3 litres that employee wellness goes beyond in our fitness programme. Let us emulate of water daily. not having a disease but captures the our president, Mr. Edgar Chagwa Lungu physical, social, psychological and even who is championing wellness activities The significance of rest and enough hours spiritual health of a human being. How- through his regular morning runs”, Mr. of sleep, is at times underplayed. Adequate ever, while all these matter, the Author- Chanda added. rest and sleep is of vital importance and ity has put an emphasis on the physical can reduce stress. It can also increase con- and psychological health of its employ- He implored on all employees to take centration and productivity. Studies show ees. wellness seriously by engaging in different that poor sleepers have a greater risk of forms of keeping fit and healthy as further heart disease and stroke. Poor sleep habits For this reason, the ZRA Governing Board explained below. have also strongly been linked to adverse approved the Employee Wellness Policy in effects on blood sugar in the general pop- 2018 and by January, 2019, implementa- Regular exercise prevents diseases such ulation. tion had started to which each employee as heart disease, cancer, arthritis and di- contributes K45 every month meant to be abetes. Regular exercise does not entail Moderate consumption of alcohol is used for employee wellness activities. In daily workout, like an athlete preparing harmless but excessive drinking has com- December, 2019 the Wellness and Health for Olympics. Experts have advised that plications. These include; high blood program was officially launched to help working out two to three times a week is pressure, liver disease, heart disease, brain employees under the importance of tak- efficient for good health. Jogging or taking damage, cancer and ulcers. Daily exces- ing care of their physical health. walks is also highly recommended. sive consumption of alcohol is detrimen- tal to health. If alcohol is to be consumed, Speaking during the launch, ZRA Com- Regular exercise not coupled with good it must be in moderation. missioner General Kingsley Chanda said diet is futile. We are of a culture where the wellness and Health day would be- fruits are mostly eaten only in times of Healthy individuals are more likely to in- come a permanent feature in the wellness illness. However, the importance of hav- crease productivity. Higher productivity activities of the Authority which will be ing fruits on a more regular basis can’t would necessitate higher public revenue, conducted every month. be overemphasized. They are of manifold which is a requisite for economic growth. health benefits. Fruits which help against Health brings wealth.

Assistant Director - HR Operations & Employee ZRA employees participating Relations, Patrick Chupa addressing ZRA employees in 200m race in Livingstone on wellness and fitness.

18 ReveNews Feature

TAXPAYERS HELPED MY FAMILY By Natasha Phiri One of the frequently failed adven- failing health because of a chronic ill- individual experience on my part on tures that mankind has undertaken ness. This was another blow to the fam- why it is important to pay tax. One has is trying to understand the complex ily especially us the kids. Despite this to always look at an issue from different nature of life. This is because we all sad news, my mother overturned this angles to have a clear picture of the sit- have different destinies to which life into positive energy like a gladiator. She uation. will give you what you wish for and sought the help of family and friends, what you don’t. However, when you became consistent with her medication- At the same time, I have come to are still young, most often you have no and with time, she was back on her feet. learn and understand that the revenue idea of what you want in life. collected by the Zambia Revenue Being the eldest child, I saw how my Authority (ZRA), is used by the At the age of Eight, I lost my father. I can mother struggled to keep us in school, Government of Zambia to remember very well at that time I was myself in particular. I went to a Gov- construct road, build hospitals, schools, only in Grade 3. This was a very dev- ernment school in my community pay civil servants ‘salaries, provide astating moment for my unemployed where we only paid a minimal amount security and many other social services. mother who remained with three chil- of which my mother afforded to pay. I dren to take care of. The first six months completed my secondary school with From a personal experience, I want were so hard for our mother who had to very good grades and enrolled at Evelyn to thank all ZRA employees and deal with the denial of losing her part- Hone College in 2015 to pursue a Diplo- taxpayers for the recommendable pa- ner and bread winner. ma in Environmental Health and later triotic job they are doing towards completed in 2017. socio-economic development of the She started losing weight and we were country. I also make an appeal to every there watching her mourn her husband. That cycle of life has not however citizen to be compliant and voluntari- Sometimes, I could hear her cry in her reached its end because now I am taking ly pay taxes. It is through these taxes bedroom when it was time to sleep. I care of my mother as she continues with that my mother and many people are would not help it but shed tears as well her treatment. I am also able to take constantly receive good health in my room. My mother knew things care of my siblings. The most gratifying services. Your tax saves lives in our were about to get tough and she had no thing is that my mother has never lacked communities in many ways. Above option but to raise her children the way nor run out of her drugs and for me, I that, paying tax is a moral and civic she wanted. She had to make ends meet attribute this to the taxpayers who vol- responsibility of every citizen. and provide for all our needs. untarily pay their taxes and enable gov- Paying tax is an aspect of national patri- ernment to buy medicines and provide otism that helps nations to develop. By For my mother, her goal was to have her other health essentials. paying tax, we are guaran- children get an education so that they teed of a rewarding destiny. can also take care of themselves. On the The support and care that my mother Your Tax, My Tax, Our Destiny. other hand, she had to deal with her has received all these years has been an

19 ReveNews Lifestyle

CHRONICLES OF A WORKING MOTHER

By Chipambaniso Munyonzwe

It was 02:00 am, my son had a fever and lean in and conquer the corporate world, require you to give your very best. How I was typing an SMS in my head, won- the super woman in you is hungry to be will you manage? This can be a daunting dering how I would tell my supervisor successful, but then a chubby little hand, question yet simple to deal with. Rec- that, once again, I needed a day off to covered in porridge ya nshaba(mixed ognize your limitations and never, ever take my son to the clinic. My supervi- with groundnuts), touches your freshly be afraid to ask for help from your part- sor is such a good man that you have to laundered power suit, because you forgot ner or your supervisor. No matter how morally balance your genuine excuses to wear a chitenge … amazing you are, you cannot do it all between work and an emergency. alone and acknowledging this aspect of Work life balance is so overhyped. Some- reality is the first step to flying high. The peak day for collections was fast ap- thing always suffers. I think as a wom- proaching and this meant that enforce- an, it is possible to aim for the stars and There is no shame in paying somebody ment activities had to be heightened break those ceilings, but sometimes, it to pack the lunchboxes or deal with the in order to meet our monthly target. I comes at a great personal cost, especially school errands for you, if it will help you thought to myself “this is a bad time to if you do not have a strong support sys- finish that report and get home in time tell my supervisor that my son was sick”. tem. Children will get sick, the school to tuck the little angels in bed. Nothing was making sense. run is not going anywhere, and your ad- ministrative assistant at home- Amake Separating home life from work life can After doing a mental calculation of my Rhoda will not show up, things will fall sometimes feel like being encouraged annual leave days, somehow there was a apart. to develop a split personality. After all, way out in my mind. It was like a heaven- there is only one you. There will be mo- ly choir suddenly appeared and begun to Sheryl Sandberg, the Chief Operat- ments when it just doesn’t feel worth- sing a hallelujah chorus. Of course, this ing Officer (COO) of Facebook, in her while, but dear sister, every time you re- was not real, but I am sure you catch my book, Lean In: Women, Work and the port for work and commit your time to drift. The solution was just in two words: Will to Lead, says “perhaps the greatest being productive in whatever space you compassionate leave. Hallelujah! Over- trap ever set for women was the coining are in, and give it your very best. You are thinking very early in the morning can of this phrase. Bandied about in speeches, contributing to the development of the make you imagine things. At that time, headlines, and articles, these three little nation , and you are doing it in stilettoes I imagined Thanos was in our living words are intended to be aspirational but and aprons too! room, about to do that finger clicking instead make all of us feel like we have thing…… I digress. fallen short. I have never met a woman, or Never mind that in the rush to leave the man, who has stated emphatically, “Yes, I house, you put your wig on, the wrong Anyway, I waited for daylight and at a have it all.” Because no matter what any of way. This is what the mirrors in the la- reasonable time, typed that text, ‘Good us has—and how grateful we are for what dies’ room are intended for. Put that wig morning Sir…’ I can imagine how many we have—no one has it all.” back on, the right way, walk out with other mothers were typing similar texts your chin up and meet those revenue that morning. Balancing the demands of What then? You want children, a hus- targets again. Then go home and watch a career and the responsibilities of rais- band, and the three-bedroom house in Paw patrol or Mpali. ing a young family can truly lead to some Ibex Hill, but you also want a flourishing very humbling moments. You want to career. These are huge commitments that You are more stronger than you know!

20 ReveNews Feature

ZRA IMPLEMENTING WORK PLACE SAFETY By Mwenya Mulenga People that have worked in the mines or culture. the public were conducted. The aim of stayed on the Copperbelt Province are Some of the responsibilities of the unit the assimilation is to assess how prepared familiar with a saying “sefuti kuisunga amongst others are; the ZRA stations are when responding wemwine” meaning “safety begins with me”. Definition of Safety according to 1. Conducting of Risk Assessments for all Merriam Webster is the condition of routine and non-routine projects and being safe from undergoing or caus- suggest remedial actions ing hurt, injury, or loss. Occupational 2. Conducting of routine safety Health and Safety (OHS) or workplace inspections of workplaces and advise on health and safety, is a multidisciplinary necessary corrective/preventive measures. field concerned with the safety, health, 3. Coordinating and conducting of and welfare of people at work. general health and safety awareness sensitizations The Zambia Revenue Authority (ZRA) 4. Coordinating and conducting of has a Health, Safety and Environment unit emergency drills aimed at raising aware- under Administration Department whose ness on emergency preparedness amongst major objective is to prevent workplace all employees/clients across the authority. accidents as well as injuries through the 5. Conducting of incident investigations to emergencies because the Authority is promotion of a positive safety work of all incidents/accidents involving a busy institution attending to people on employees at work, a daily basis such as clearing agents, cross contractors, clients and border traders, truckers and passengers . equipment as well as suggest preventive measures. The unit strives to coordinate all OHS ac- 6. Facilitate and provide First tivities and continues to appeal to all staff Aid to casualties at workplace to realize that individual Safety and that of others is a responsibility of everyone. The unit has already started Together we can achieve ZERO engaging employees and tax- Target of Zero Accidents, Zero Ill-Health payers in sensitization pro- and Zero damage to property. grammes across the country where assimilation, talks with staff and members of

21 ReveNews Lifestyle

UP-CLOSE WITH FANWELL NYIRONGO

By Oliver Nzala

“When I am given something to do, I ed by the number of children his parents was trying to make ends meet. In the be- take it as something that is needed and had to take care of and being merely ginning, they would get worried because someone is depending on it. I always peasant farmers. The only option was to the capital city was buzzing with all sorts take it that anything that comes to my ask for a transfer to go to Lundazi Sec- of things during that decade. desk should be treated with urgen- ondary School and do a day school from cy and dedication because someone 1986 to 1990. In August 1992 during the Agricultural needs help. I want to think that such an and Commercial Show, there was de- attitude is what has made the Authori- Having completed school, in 1991, his mand for manpower in the kitchen at ty recognise my work since 1997”. quest for greener pastures resulted in the hotel, so Fanwell was among the ten him moving to Lusaka, hoping to find that were picked to help. Fanwell was These are words of a man who believes something to keep him busy. However, tasked to be making chips because of that he was destined to serve people in he could not settle easily, so he moved the high demand at the show. After the the best way possible whenever he has to Kabwe to live with his cousin. Again, show, everyone else was released back an opportunity. He believes that in or- nothing was fulfilling in the Broken Hill to continue as casual workers of being der to so, one needs to be receptive to town, prompting him to move back to waiters and waitresses except Fanwell. everyone that approaches him or needs Lusaka just after three months. It is in He was retained to continue working in help. Where he is not able to provide a Lusaka that he discovered his humble the kitchen. solution, he will certainly direct you to beginning to a fulfilling life. the right person or find out what needs In October, he was transferred to to be done. “I was only a Grade 12 certificate holder Makumbi Kitchen where he underwent so I started frequenting Intercontinental some training such as cleaning and “I don’t leave a request or task unattend- Hotel to wash cars for members of staff cutting vegetables. With time, he start- ed to, never”, he adds. With this attitude, and hotel clients with the hope that I ed learning how to prepare salads and he won the hearts of ZRA employees. At will one day find employment. Luckily, soups. God was on his side and he found this point, you might as well agree that an opportunity for casual workers at the himself in the shifts where every Mon- Fanwell Nyirongo is Heaven sent. hotel came through. I was recruited as a day, Intercontinental Hotel would host Waiter occasionally, depending on the the Italian Nights. The Italian Nights Fanwell was born on 15th May, 1965 kind of events that were taking place. promotion gave Fanwell a chance to im- in Chibamu Village of Chief Magodi Certain events would go all the way up prove his skills for cooking and eventu- in Lundazi district. He attended Lower to 02:00 hours and I would spend the ally, he won the award for Best Cook for Primary School education at Chizingizi nights under the tables using table linens Italian Nights. Primary School and Upper Primary at to cover myself. I would go home in the Nkhanga Primary School. His attempt morning or continue working if I was in “At some point, my supervisor resigned, to have his secondary school education an early shift”. so I was given an opportunity to super- at Chizongwe Secondary School was vise trainees attached to the unit. thwarted after just a term due to the in- It was a lifestyle that his relatives mostly However, I felt it was time to move on troduction of boarding fees, compound- the guardians had to get used to since he and find another job. In March, 1997 I

22 ReveNews Lifestyle

came across an advert for a Cook at the “Mr. Kalunga was very kind and pa- which needed to be manually put in or- Zambia Revenue Authority. I applied tient with me considering that I had no der. His supervisor was fair enough and and was successful with both oral and knowledge of anything to do with hu- asked him how many months he would practical interviews. My dream to join man resource. He started by teaching on need to sort everything. Fanwell assured ZRA was becoming a reality”. how to prepare a file for disciplinary cas- his supervisor that he only needed three es, that is, all the necessary documents months to sort all the files but within two On 10th April, 1997, Fanwell reported which should be included. He also asked months, he had exceeded his target. At for his new position as a Cook at the me to know how to verify bills in case this time, Fanwell’s job title was still that ZRA Training Centre in Chelston. On the person who was in charge was not of a Cook, doing employee relations, op- the other hand, within days, his former working on a particular day”. says erations and resourcing work in HR. workmates at Intercontinental hotel Fanwell. would call him to narrate how clients In the Resourcing unit, they had no sys- were complaining of bad food from the It was a fast-paced environment for Fan- tem of keeping Master File for each in- time he left. Unfortunately, the com- well, from being a cook to handling HR terview type. Documents were put plaints also culminated into the end of files and it was really job on training. In anywhere and anyhow and Fanwell is the Italian Nights promotion. the process of all the HR work he was privileged to have introduced that con- learning, he was also given a computer cept which is there to date. This applies “It did take a long time for me to real- to use. This was another setback because to the filing system for casual and tem- ise that at my new workplace (training he had no idea of how to use a comput- poral employees. centre), some of my colleagues had a er and within minutes of connecting negative attitude towards personal de- the computer, Fanwell was tasked to do Being a goal-oriented person, the idea velopment, which was the same case at a memo for paying bills. The good part of personal development through school Intercontinental. This was worrying for never left his mind. Again, he floated his me because I needed an environment desire to get another qualification to his which could nurture my ambitions. I supervisor who had no problem with it. took it upon myself to enrol for a course He asked him to consider a course relat- in Hotel and Catering and my supervi- ed to the work he was doing and told him sor had no problem with the step I had to get a quotation for the same course. taken”. Fanwell managed to get one from Pass- well Training Institute along Chachacha In order to make it easier for him to at- Road. tend school and work at the same time, Fanwell requested he can be put in the “My supervisor guided me through the morning shift so that in the afternoon, application process including applying he could attend classes. He knew that is that when your path is clear, all un- for a study loan from the Authority. in order to achieve his goals, he need- known obstacles get cleared one way or ed to go back to school and get anoth- the other and with this setback at hand, ....Continued on page 24 er qualification other than the Grade 12 John Lwenje (now in ICT) and Evelyn certificate. To that effect, Fanwell was Mwalusaka (now in Direct Taxes), came also allowed to get a loan from ZRA and to his aid and got him up to speed with paid tuition fees at Kanyama Youth Pro- how to use a computer. gramme Trust. Fanwell’s job was very challenging and In October, 2000 ZRA management put interesting at the same time. While do- on hold all trainings at the training ing employee relations work, the HR centre in order to carry out renovations. operations office also requested him to This meant that everyone at the centre help with verification of leave days for was going to be at home. Again, Fanwell employees, records management and was lucky because in January, 2001, he filing. So he was practically juggling be- received a phone call from the Human tween units doing different types of as- Resource Directorate requesting him to signments. report for work at the Head Office. In 2002, Fanwell was awarded with the He reported for work and was told to award for Most Improved and Promis- work with the HR Manager-Employee ing Employee, Hardworking and dedi- Relations Mr. Botain Kalunga. Fanwell cated to duty. Added to this recognition, was given a small desk in Mr. Kalunga’s there was a vacancy in Registry and he office and briefed on what was required was asked to permanently move to that of him in his new role. unit. That is where he found more work to do because there were files in boxes

23 ReveNews Lifestyle

Unfortunately at that time, the HR Man- position of Acting Assistant HR Officer Performance ager gave a comment that I was not enti- until it was advertised. He applied for tled for a study loan and rejected the ap- the job and was among those that were 4.2019: Dedicated Long Service with plication. Luckily on my way back to the shortlisted and by the grace of God, got Demonstrated High Professionalism office, I met Mr. Benjamin Simpungwe the job at ZRA Grade 06. This is after from Payroll (current Director Finance) having joined the Authority in 1997 at “I always identify my weaknesses when I and was shocked to hear that I didn’t Grade 09. receive a query. Any query that comes to qualify for a loan and he immediately my desk, I take it as a weakness. It doesn’t recommended that I get a loan. That is With this blessing in mind, Fanwell gave matter where it is coming from or who how I managed to enrol for school”, himself another target - that by the end sent it within ZRA. For example, some- Fanwell recalls. of his first contract, he should have ob- one can ask why their leave application is tained a Bachelor’s degree. He enrolled still pending with me. I start asking my- At Passwell Training Inistute, Fanwell for evening and weekend classes at the self questions as to why I haven’t worked had to write two different exams, one Livingstone International University of on the request. If I had a lot of things to from Institute Commercial Management Tourism Excellence and Business do, it signals that I am not allocating my (ICM) and one for Passwell. He managed Management (LIUTEBM). Luckily, since time properly hence, some things are not to get a certificate in Human Resource he had a diploma, he was exempted for done. This then, makes me create a bal- Management and single diplomas from some courses. In 2011, Fanwell obtained ance between tasks”, he adds with a wide ICM. That gave him motivation to do his degree in Business Administration. smile signalling fulfilment for serving other modules and get an advanced di- the Authority with passion. ploma. Again, finances were a problem “Generally, what has helped me to be but all the same, this was a personal pro- where I am today is because of the sup- ject he could not abandon, so he had to port I have had from ZRA. My wife and find money one way or the other. children (three boys and a girl) always supported me throughout my journey. “I remember very well that the last ex- They understood my financial position amination paper, I had no money what- throughout this journey of developing soever for transport to come into town myself and at the same time, provide for and write the final paper. Since the exam the family”, says Fanwell. was scheduled for 14:00 hours, I start- ed off walking from Mtendere at 09:00 Fanwell has so far received four different hours and reached town at 12:00 hours. I Labour Day awards since joining ZRA in managed to rest and do a bit of revision. the following categories: After the exam, I had to walk back again 1. 2002: Most Improved and Promising and reached home around 21:00 hours. Employee, Hardworking and Dedicated Like I said, this was not the time for me to duty to give up”. 2. 2004: Most Improved, Hardworking The diploma ‘opened doors’ for Fanwell. and Promising Employee In 2008 when there was a vacancy for an Assistant Human Resource Officer. 3. 2012: Dedicated Long Service with Ex- He was transferred from Registry to the emplary behaviour and Good

24 ReveNews Feature

WOMEN LEADERSHIP FORUM Getting more women in leadership roles By Chiseche Ngoma & Oliver Nzala

ZRA Commissioner General, Gender Minister, Elizabeth Phiri (l), ABSA CEO Mizinga Melu Kingsley Chanda at the Launch of (c) and ZRA Commissioner Finance Brigitte Muyenga (r) at the the Women’s Leadership Form launch of The Women’s Leadership Forum ender equality and getting more child to be readmitted into school after and at work. women into leadership roles are a pregnancy. This has result into having trending topics in the world. more women in the workforce in the past Of course, there are certain positions that GZambia is not an exception, more so two decades. However, observations have look like they are for men but history has now at an institutional level such as the been made that there is still a lot more of proven societal wrong. From President to Zambia Revenue Authority (ZRA). work to be done in ensuring that the gap Engineer, women have played these roles between men and women is reduced in and performed well. To that effect, men Women are not new to leadership but occupying decision-making positions. have become more supportive of women the low levels of representation in deci- From a societal perspective, it is howev- and women should realize that the world sion-making positions from boardrooms er easy to conclude that there are some aspires to see them take the lead in deci- to National Assembly, have caused reason inherent hindrances to women reaching sion-making as well. Many women lack for more voices of reason to speak out. Or- their potential of ascending to leadership confidence to put themselves forward un- ganizations have appreciated the need to positions such as the difficulty in juggling less they are almost certain of getting the step up efforts to boost hiring, promotion between work and personal life, particu- position (they won’t come forward unless and retention of women in work places. they meet all the criteria to a very high degree and are harsh self-critics), whereas The world has come a long way in its their less talented male colleagues often quest for gender equality and strides won’t think twice. made in ensuring that gender disparities are bridged up in order to provide a level Thirdly, whilst society is slowly trans- playing field. Success has been scored in forming from the notion of a woman’s role several areas and women continue rising of taking care of the home, women are to decision-making positions, some of still bewildered about their role in society which are high ranking global positions. because of mixed messages given in rela- On the other hand, those in low-ranking tion to the workplace career guidance and positions outnumber the desired situa- their roles at home. Traditionally being a tion. Women are still occupying what are woman was easy because the woman took still considered as caretaking and support larly caring responsibilities for children care of the home and supported the man. roles. and aged parents; break or extended ab- sences due to maternity leave during child The mere fact that women tend to be more In a fast changing world, both men and raising years. These are the most common emotional than logical can be seen as a women have been acquiring new academ- reasons for women absenteeism from disqualifier for women to attain leader- ic qualifications and skills because of the work. ship roles. Emotional intelligence is one of increasing demand for qualified skilled the keys assets to both personal and pro- labour. There have been deliberate efforts Secondly, there is a general lack of fessional success. but governments throughout the world self-confidence and belief that women to ensure that the girl child and women can also be in the same positions that men Some of the challenges women face are are educated and provided leadership occupy. While this is not a leadership war compounded with lack of support from opportunities in different arenas. In the between men and women, women should the significant other. Women have re- case of Zambia, different programs have always remember that they are equal to mained rooted to their traditional house- been implemented that even allow the girl men in fulfilling their duties both at home hold duties because some men continue

25 ReveNews Feature

This is changing but the pace at which it home and children, it is now seen as vital ment and therefore, should never be dis- is happening has not helped in shaping for both a man and woman to share equal criminated on the basis of sex whenever society to see women as equal partners time in building their families away from there is an opportunity for leadership con- in development. Whilst women have al- their work. Raising a family is the duty of siderations. ways played the role of taking care of the both the husband and wife. And ABSA Chief Executive Officer At the end of the day, why should we care Mizinga Melu, who was the Guest Speak- about women occupying leadership posi- er, encouraged the women to prepare tions? Having gender equality at the top themselves for leadership by becoming benefits everyone. It is good for both men comfortable being uncomfortable. and women to shift stereotypical ideas around gender roles — just as the status “Never allow yourself to reach a situation quo is holding women back from lead- where you are so comfortable in your cur- ership roles, it is holding men back from rent possible. You should be comfortable embracing caretaking and supporting being uncomfortable. It is the only way roles. It is good for families, whether they you are going to progress in life and rise rely on women as the sole breadwinners through the ranks of leadership”, Mrs. or share a two-earner income. It is good Melu said. for business to draw on the creativity of a diverse staff and recognize the signif- She challenged the women to do an intro- icant role women can play in advancing spection of what kind of leadership roles institutional objectives when given deci- they could be read for and make strides in sion-making powers. ensuring that should there be any oppor- tunity for leadership, they will be found In recognizing and preparing the women prepared and ready to lead with humility. in ZRA for leadership roles, the Authority has launched the Women’s Leader- At the launch of the ZRA Women’s Lead- ship Forum. During the inaugural cer- ership Forum, some employees received emony held at Radisson Blu Hotel on recognition awards in different categories 6th March, 2020, ZRA Commissioner as show below: General Kingsley Chanda assured the women that management is keen to ensure that women take up leadership roles in the institution.

Mr. Chanda said ZRA recognizes the fact that women are not helpers but equal partners in national develop-

to see it as the place for a woman.

NAME TITLE DIVISION AWARD Violet Mulubwa Ethics Manager HR Outstanding Customer Focused Woman Chiseche Ngoma Assistant Director - Finance Outstanding Goal Treasury Achievement Musole Katepa Senior Treasury Officer Finance Networking Excellence Memory Mwila Customs Officer Customs Most Innovative Woman Mukuka Sichula Senior Collector Customs Most Professional Woman Beauty Musonda Customs Customs- L & D Networking Excellence Mary Mulenga Senior Inspector DOMT Outstanding Customer Focused Woman Martha Tembo Assistant Inspector DOMT Outstanding Goal Achievement Juanita Banda Confidential Secretary RPD Most Professional Woman Ivy Milimo Senior ICT Officer ICT Most Innovative Woman

26 ReveNews Fotofocus

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1. Donation of seized cooking oil to various organisations 2. Official opening of the Nakonde-Tunduma One-Stop border post by H.E President Edgar C. Lungu & Tanzanian President John Magufuli 3. Customs Officers attending a Customer Service Training 4. ZRA Snr.Corp.Aff. Officer Robert Zawe handing over a donation in Livingstone 5. The new Kazungula Border post nearing completion 6. Snr. Coll. Sifuniso Sifuniso explaining how self - assessment 15. works at Chirundu border post 14. 7. ZRA CG. Mr Chanda, Comm.Cust. Mr. Chibbabbuka & staff at Cosmopolitan Mall Service Centre 8. Pontoon crossing Zambezi River at Kanzungula Border Post 9. ZRA roadshow on e-payments & TaxOnphone 10. Commissioners General & Customs visiting the Makeni Warehouse 11. ZRA employees participating in a 200m race 12. ZRA CG, Kingsley Chanda & ZNBC-DG Malolela Lusambo signing signing an MOU between the two organisations 13. Daily Mail MD, Mr. Mbewe & ZRA CG Mr. Chanda signing an MOU between the two institutions 14. Comm.ITE. Mr.Shuko, Dep.Comm.Ops. Mrs. Lungu & Snr.Coll. Mr. Petimoya with Customs Basic Course graduates 15. Taxpayer education in colleges

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