On 23rd January 2026, CUTS International Lusaka was among the key stakeholders invited by the Ministry of Finance and National Planning to make a presentation on the proposed Tax Administration Bill at Mulungushi International Conference Centre. CUTS was represented by Mr. Victor Sikombe and Mr. Sajeev Nair.
Mr. Sajeev Nair delivered the presentation on behalf of CUTS, anchoring his submission on the principles of fair taxation, consumer welfare, and the need to support the growth of Small and Medium Enterprises (SMEs). He emphasized that newly established SMEs should be granted a grace period before being subjected to taxation, as this would allow them time to grow, stabilize, and become sustainable contributors to the economy.
Mr. Nair further noted that not all SMEs have the capacity to operate on digital platforms, and cautioned against the premature penalisation of such businesses by the Zambia Revenue Authority (ZRA). Instead, he urged ZRA to adopt a more engagement-driven and supportive approach, working with SMEs to identify practical solutions that enhance compliance.
In concluding, Mr. Nair highlighted that Zambia’s economy is still relatively small and that shutting down businesses through rigid enforcement measures could be counterproductive. He stressed the importance of growing businesses and expanding the tax base, rather than focusing on measures that may inadvertently stifle economic growth.
