LUSAKA, Zambia – The Zambia Revenue Authority (ZRA) has recovered more than K21.6 million in unpaid taxes following the conviction of Amfube Investment Limited by the Economic and Financial Crimes Court in Luanshya for tax evasion.
The recovery comes after ZRA instituted criminal proceedings against the company over allegations of submitting false tax returns and statements in violation of the Value Added Tax (VAT) Act.
According to ZRA, investigations revealed that between October 1, 2021, and September 30, 2023, Amfube Investment Limited, acting together with other unknown individuals, submitted false information claiming that it had received taxable supplies from various companies. The information provided to the tax authority was found to be materially false.
The Authority also disclosed that the company failed to submit its 2023 income tax return, further contributing to the loss of government revenue.
ZRA stated that the fraudulent activities resulted in the government losing more than K21.6 million in Value Added Tax (VAT) and Income Tax.
The matter was brought before the Economic and Financial Crimes Court in Luanshya on June 23, 2026, where His Honour Dr. Samson Mumba presided over the case. During plea negotiations, the company admitted guilt to 10 counts of furnishing false returns and statements, contrary to Section 43 of the Value Added Tax Act, Chapter 331 of the Laws of Zambia.
Following the guilty plea, the court convicted Amfube Investment Limited and imposed a K30,000 fine, which must be paid by July 16, 2026. The court further ordered that a warrant of distress be issued should the company fail to pay the fine within the stipulated period.
In addition to the court-imposed fine, the company paid the full K21,602,751.10 in evaded VAT and Income Tax to ZRA. It also refunded the State K250,000 to cover prosecution expenses incurred during the case.
ZRA says the successful recovery demonstrates its commitment to combating tax evasion and protecting public revenue.
The Authority has urged all taxpayers to comply with tax laws by accurately declaring income and paying taxes due to the government.
ZRA further warned that it has intensified enforcement operations targeting various forms of tax fraud, including false tax declarations, smuggling, and failure to use the Smart Invoice system.
The tax collector reiterated that it will remain vigilant in identifying and prosecuting individuals and companies that deliberately evade taxes, stressing that voluntary tax compliance is essential for national development.
