ZRA urges taxpayers to conduct tax health checks during 100% waiver window

Nzala said companies, small and medium-sized enterprises (SMEs), employers, landlords and other eligible taxpayers should use the waiver period to undertake a tax health check of their records.

He encouraged taxpayers “to review their records and establish whether there may be historical errors, omissions or outstanding liabilities.”

“The purpose of the exercise is to give taxpayers an opportunity to identify and voluntarily correct eligible historical tax matters before they are detected through ZRA compliance activities,” Nzala stated.

Under the voluntary disclosure terms, Nzala said a disclosure ceases to qualify as voluntary where the authority has already notified the taxpayer of an audit, investigation or compliance check relating to the matter.

He further cautioned that disclosures would not qualify where ZRA has specifically requested information relating to the undisclosed liability or detected the non-compliance through its systems, third-party data or other external sources.

Nzala emphasised that voluntary disclosure does not cancel the principal tax liability.

“Eligible taxpayers are required to settle the principal tax due in order to benefit from the 100 percent waiver of accrued penalties and interest under the current programme,” he said.

Nzala stressed that the initiative should therefore not be regarded as a reward for non-compliance, but as a structured opportunity for taxpayers to correct historical tax matters.

He advised businesses to involve their accountants, finance teams, auditors and tax advisers in reviewing historical records to determine whether there are matters requiring correction.

“Taxpayers seeking to benefit must make complete and accurate disclosures and provide the information necessary for ZRA to determine the correct tax liability, urging them not to wait until the final weeks of the programme,” Nzala said.

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