The Zambia Revenue Authority (“ZRA”) has introduced the Extended Voluntary Disclosure Scheme (“EVDS”), an initiative aimed at assisting taxpayers with outstanding tax obligations and those who wish to voluntarily disclose instances of non‑compliance. The EVDS will run from 17 September to 31 December 2026 and will apply to interest and penalties for all tax periods up to 31 August 2026. Under this program, taxpayers who settle their principal tax liabilities will benefit from a 100% waiver of accrued penalties and interest. This scheme provides an opportunity for taxpayers to regularize their tax affairs in a cost‑effective manner, while fostering compliance and strengthening trust between ZRA and the business community. Taxpayers are encouraged to take advantage of this window to ensure full compliance and avoid future enforcement actions.
