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.
Chileya, Mwaba Mulenga
"Zambia Revenue Authority v Matalloy Company Limited SCZ/08/016/2020,"
SAIPAR Case Review: Vol. 5:
1, Article 8.
Available at: https://scholarship.law.cornell.edu/scr/vol5/iss1/8