Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Zambia

Recent developments relating to MAP in Zambia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Zambia did not provide the relevant information.

Other developments relating to MAP

• Zambia did not provide the relevant information.

Latest Action 14 Peer Review report

The stage 1 Simplified Peer Review report of Zambia is expected to be published early 2024.

Tax treaty network of Zambia

• 24 treaties, applicable to 24 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Zambia's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
13	No Information	No Information

Source: OECD

Zambia's MAP programme

Organisation of competent authority function

• four persons (all of whom work on other tasks as well)

• contact persons for MAP requests:

  • Competent Authority Mr. Dingani Banda Commissioner-General Zambia Revenue Authority P.O Box 35710 Lusaka, Zambia. Phone: [phone] E mail: [e-mail]

  • Authorised Signatories Mr. Joseph Nonde Commissioner- Direct Taxes Zambia Revenue Authority P.O Box 35710 Lusaka, Zambia. Phone: [phone] Email: [e-mail]

  • Authorised Contact Persons for Exchange of Information and Mutual Agreement Procedure Mr. Richard Kapasa Director: Design, Monitoring & International Relations Zambia Revenue Authority: P.O Box 35710 Lusaka, Zambia. Phone: [phone] Email: [e-mail]

  • Mr. Felix Ntalasha Assistant Director: Policy & Legislation Zambia Revenue Authority P.O Box 35710 Lusaka, Zambia. Phone:[phone] Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure, Practice Note No. 3/2022, July 2022	https://www.zra.org.zm/wp-content/uploads/2022/07/Practice-Note-No.-3-of-2022-Mutual-Agreement-Procedure.pdf (Section 5.0 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	6 March 2023	https://www.oecd.org/tax/dispute/zambia-dispute-resolution-profile.pdf

Overview of Zambia's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-zambia.pdf for details with respect to Zambia's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Zambia in 2022.

Figure 3. Evolution of Zambia's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Zambia’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	2	0	0	2
Other cases	0	0	0	0
Total	2	0	0	2

Source: OECD

Table 4. Zambia’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD