• Abson Sakala was initially assessed a sum of K43, 168.99.
• The taxes were reduced to K24, 810.35 and he was duly written to this effect.
• He appealed to the Tribunal to pay a lesser amount than the assessment sum of K13, 860.40.

Tax Appeals Tribunal has urged Zambia Revenue Authority (ZRA) to show more empathy in the treatment of citizens as it sets out to collect the much needed revenue for the Treasury especially, the senior ones.
This follows an appeal by 61 year old Abson Sakala, a retired miner of Luanshya, who accused ZRA of overtaxing him on an imported vehicle that was later involved in a road accident on 6th April 2021, while transiting from Dar-es-Salaam to Nakonde Border for clearance, resulting in extensive damage.
Mr. Sakala said he was initially assessed a sum of K43, 168.99 when he eventually made it to Nakonde Border Post, but upon appeal on account of the damage to the motor vehicle as a result of the accident and following an inspection, Customs Duty and VAT, the taxes were reduced to K24, 810.35 and he was duly written to this effect.
Tribunal Chairman Fraser Chishimba said what started out as a harmless gift from a son ended up being a regrettable experience for Mr. Sakala who expressed dissatisfaction with the reduced assessment, and later appealed to the Deputy Commissioner Operations on 16th July 2021.
“We heard the appeal at Ndola on 6th December 2022. At the hearing the Appellant appeared in person and presented his case. He relied on his Notice of Appeal and the supporting Affidavit filed into the Tribunal. He pleaded that the motor vehicle was a gift from his son to help him in his locomotion logistics as a retiree. The money to pay for Customs and other import charges and expenses that had been budgeted for was swallowed by the unfortunate accident expenses he went through.”
“All he was appealing to the Tribunal was to pay a lesser amount than the assessment sum of K13, 860.40 the Respondent was insisting on despite his dire personal circumstances. To that extent he was offering something between K3, 500.00 to K4, 000.00. The cost of transporting the damaged vehicle from Nakonde to Luanshya was in the range of K30, 000 and if he was forced to pay the K13, 860.40, it would be an impossible feat for him,” Mr. Chishimba stated.
In his ruling, Mr. Chishimba allowed the appeal with costs to Mr. Sakala to be agreed in default to be taxed, adding that the costs shall be on out –of-pocket expenses basis only as Mr. Sakala was unrepresented.
“We have given due consideration to the issues raised in this appeal. As we see it there appears to be two main issues that this appeal raises. Firstly, it is the administrative aspect of how the matter was handled and secondly the amount of the Assessment. As regards the first issue, we observe that the Respondent kept moving the Appellant from pillar—to-post, when the Appellant had made an honest declaration from the facts and information available.
“We find this conduct to be in breach of Section 86(2)(b) of the Customs & Excise Act in that there was never a basis for the amended assessments apart from the general recognition of an accident damaged article. The Respondent ought to have gone further to establish a firm basis as to the residual value of the vehicle upon which taxes would have been applied,” he stated.
The Tax Appeals Tribunal is a statutory institution under the Ministry of Finance and National Planning that hears grievances relating to tax matters regarding decisions made by the Zambia Revenue Authority.