THE Auditor General’s report for the financial year ended December 31, 2022, has revealed that according to ZRA’s database, 1,002 motor vehicles whose Value for Duty Purposes was over K464 million were procured by various ministries using their TPINs, but their physical whereabouts were unknown as at July 31, 2023. The report indicated that there was a risk that private individuals were using ministries’ TPINs to procure private motor vehicles, thereby evading tax. “An analysis of the Zambia Revenue Authority (ZRA) database revealed that a total of 1,002 motor vehicles whose Value for Duty Purposes (VDP) was K464,930,734 were procured by various Ministries using their TPINs during the period under review were not accounted for as the motor vehicles were...