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