THE Zambia Revenue Authority yesterday struggled to explain before PAC how companies and individuals obtained export permits but failed to pay mineral royalty tax after exporting minerals totalling K14 billion. The latest Auditor General’s report revealed that ZRA issued 44 tax clearance certificates for 259 individuals and companies, upon which export permits were granted. However, a review of records revealed that these companies and individuals had filed nil mineral royalty returns but obtained export permits and exported minerals with invoice values totalling K14,219,382,322. “Section 47(3) of the Mines and Minerals Development Act stipulates that the Director of Mines shall consider the following in evaluating an application under this section: (b) for a mineral export permit— (i) a mineral analysis and...