THE Zambia Revenue Authority (ZRA) has announced its decision not to extend the September 30, 2024 deadline for all taxpayers to incorporate the newly introduced Smart Invoicing mechanism. A few members of the public are arguing in favour of ZRA that extending policy implementation deadlines is a bad habit, typical of the work culture in Zambia which has led to slowed development. Well, it’s easier for a person who does not run a business to make such sentiments. But the broader picture of this policy is more complicated than simply “do as I say”. First of all, people need to understand what ZRA was trying to achieve while putting into consideration the needs of the various industries. The Smart Invoicing...