The Zambia Revenue Authority (ZRA) is responsible for collecting revenue on behalf of the Government of the Republic of Zambia (GRZ) under the supervision of the Minister of Finance. ZRA's responsibilities include assessment and collection of taxes and duties, enforcement of relevant statutory provisions, facilitation of international trade, and advisory on aspects of tax policy. 

The ZRA issues Tax Clearance Certificates required to be submitted with Combined Generation, Distribution and Supply Licence applications.