STATE OF THE MEDIA IN ZAMBIA between government and the TV Station as witnessed in the first quarter of the year. On 1st April, the Zambia Revenue Authority (ZRA) reportedly wrote to Prime TV informing them of an audit. The Mast Newspaper of 2nd April carried the following: The Zambia Revenue Authority has written to Prime TV informing the institution that a team will be visiting it to audit its tax accounts. In a letter dated April 1,2020 addressed to Prime TV Proprietor Gerald Shawa, ZRA informed him that the team was interested in checking on compliance issues related to Value Added Tax, Income Tax, Pay as you Earn, Withholding Tax. “We will be looking at the period extending from 1st January 2015 to 31st December 2019,” reads the letter in part. “in order for team to timely and auspiciously conclude the exercise, you are requested to timely make available the following documents: trial balance for the financial periods; financial statements for the period; production records; sales and purchases ledger; stock records for the periods; fixed asset register,” The other things ZRA wants to check are a detailed patrol information in linear on the pay lips; import and exports documents, including CE20s, bills of lading, Airway Bills, rail notes; import purchase orders and local purchases; goods delivery notes or proof of delivery; stock movements sheets with details such as item numbers, stock code per item, stock levels, requisition orders and schedule of all assets bought and sold buy the company during the audit period. “Kindly note that our audit will not be limited to the above documents. We further expect that our officers will be given access to all records and documents that they may request and your electronic systems,’ reads the letter signed by Catherine Chilambe, the acting director investigation, “Further should you be aware of irregularity in your declarations to the ZRA, your self- disclosure would be most appreciated,” Chilambe told Shawa that due to the coronavirus situation in the country he would be informed the date of the visit. pg. 25