The Zambia Revenue Authority (ZRA) is offering an amnesty on all interest and penalties for all taxpayers with outstanding returns and tax debt. The amnesty runs from 24 April 2017 to 31 July 2017, and covers the tax period up to 1 March 2017. Taxpayers are expected to pay all principal tax liabilities within this period, or enter into a time-to-pay agreement to settle their liabilities before 31 December 2017. The amnesty does not include interest and penalties rising from an audit, investigation or cases in court. Neither does it include unpaid property transfer tax or customs duty. The ZRA hopes to raise over K8 billion from the exercise. This is the first time in the history of Zambia that such an amnesty has been offered.