THE Zambia Revenue Authority says it will not issue a Tax Clearance Certificate (TCC) to non-compliant taxpayers effective January 1, 2024. In a statement yesterday, ZRA Corporate Communications Manager Oliver Nzala explained that tax clearance certificates would only be given to taxpayers with outstanding tax arrears on condition that at the time of applying for a certificate, they must have already signed a Time to Pay Agreement with the Authority. “The Zambia Revenue Authority would like to inform all taxpayers that effective 1st January, 2024, a Tax Clearance Certificate (TCC) will not be issued to non-compliant taxpayers. A TCC will only be issued to a taxpayer who files all tax returns (declaration of earnings) and pays all taxes due (have...