Publication Date
4-2022
Abstract
Justice Mumba Malila supplements the jurisprudence on tax law in this judgment that deals with the obligation of a taxpayer in tax cases. The case focused on the responsibility of taxpayers to prove their eligibility for a tax credit from the Zambia Revenue Authority. Briefly, the case also discusses the concept of tax credits, and their use by taxpayers.
Recommended Citation
Chileya, Mwaba Mulenga
(2022)
"Zambia Revenue Authority v Matalloy Company Limited SCZ/08/016/2020,"
SAIPAR Case Review: Vol. 5:
Iss.
1, Article 8.
Available at:
https://scholarship.law.cornell.edu/scr/vol5/iss1/8