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Training schedule

Accounting, Investigation & Debt Management for Tax Inspectors

A five-day practical programme prepared for Zambia Revenue Authority Inspectors.

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ClientZambia Revenue Authority
DurationFive days
DeliveryPhysical face-to-face training in Lusaka
Course overview, objectives and methodologyView course information

Introduction

The training programme aims to enhance the Tax Inspectors’ knowledge and understanding of basic accounting principles, financial statements and their interpretation, application of tax audit and investigation techniques and appreciation of debt management/recovery techniques.

Course Overview

  • Basic Accounting for Tax Inspectors
  • Basic Investigative Skills for Tax Inspectors
  • Debt/Account Management for Tax Inspectors

Course Objectives

  1. Enable tax inspectors appreciate the nature of accounting information which taxpayers/businesses traditionally record as part of their accounting systems. This should enhance the inspectors’ ability to plan the scope of audits in assessing the validity of tax assessments/information.
  2. Enhance the knowledge and skills of tax inspectors in understanding and evaluating accounting information as contained in tax returns/submitted by taxpayer.
  3. Enhance the participants ability to interpret financial statements using tools such as ratio and trend analysis and appreciate the shortfalls of these tools.
  4. Equip the participants with knowledge and skills on undertaking audit assignments, with a bias towards tax audits/investigations.
  5. Promote ethical standards among all participants.
  6. To enhance the capacity of ZRA Inspectors in effectively managing tax debt through strategic collection, risk assessment, and enforcement techniques aligned with Zambia’s legal and regulatory frameworks.

Training Methodology

  • Group discussions and peer learning
  • Real-life ZRA case studies
  • Practical exercises and simulations
  • Role plays on field negotiation and enforcement

Preferred Mode: Physical Face-to-Face Delivery

Location: ZRA Training Centre or other approved facility in Lusaka

Participants: 20 ZRA Inspectors

Duration: Five (5) days

Day one

Basic Accounting for Tax Inspectors

Accounting Roles: Financial Accounting

Role of financial accounting, Financial and Management Accounting, ledgers and double entry.

Facilitator: Mr Goma
Health break

Trial Balance and Adjustments

Facilitator: Mr Goma / Mr Kangwa
Lunch break

Preparation of Financial Statements

Facilitator: Mr Mukuma
Day two

Basic Accounting for Tax Inspectors (continued)

Accounting Roles: Management Accounting

Role, cost accumulation, elements, classification, behaviour and cost objects.

Facilitator: Mr Chiyongwe
Health break

Management Accounting: Budgeting and Budgetary Control

Facilitator: Mr Saidi
Lunch break

Interpretation of Financial Statements

Trend analysis, ratio analysis, limitations and non-financial information.

Facilitator: Mr Goma
Day three

Basic Investigation Skills for Tax Inspectors

Overview of Investigations in Tax Administration

Facilitator: Mr Chileshe
Health break

Tax Evasion, Avoidance and Red Flags

Identify and analyse tax evasion and avoidance, offences, red flags and cases.

Facilitator: Mr Chileshe
Lunch break

Investigation Planning

Facilitator: Mr Mwansa
Day four

Basic Investigation Skills for Tax Inspectors (continued)

Planning & Conducting Investigations

Facilitator: Mr Mwansa
Health break

Evidence Gathering Techniques

Facilitator: Mr Mwansa / Mr Chileshe
Lunch break

Report Writing & Case Presentation

Facilitator: Mr Mwansa
Day five

Debt/Account Management

Introduction to Debt/Account Management

Facilitator: Mr Mwape / Mr Mukuma
Health break

Debt Recovery Techniques

Facilitator: Mr Chileshe
Lunch break

Debt Management, Law and Ethical Issues

Facilitator: Mr Chileshe
Wrap up & Award of Certificates