IN a bid to spur investments within the economy, the Zambia Revenue Authority has provided a number of incentives targeting various sectors. Among the notable incentives targeting the media industry include the zero rating of customs duty on equipment such as transmission apparatus for radio broadcasting and television transmission. In a foreword, in the Tax Incentives and Exemptions in Zambia booklet, ZRA Commissioner General Dingani Banda stated that the authority’s aim was to ensure that taxpayers were well informed of their rights and obligations as that helped to enhance revenue collection through voluntary compliance. “To ensure that taxpayers, investors – both local and foreign, are well informed about the existing tax incentives, Zambia Revenue Authority (ZRA) has come up with...