13th November, 2023

The Director,
Direct Taxes-LSTO,
Zambia Revenue Authority,
P.O Box 35710, Lusaka.

REF: APPLICATION FOR A VAT TAX PENALTY WAIVER FOR MBS INDUSTRIES
LIMITED-TPIN 1020325333

Dear Sir/Madam,

I am writing to request a waiver of penalties that were assessed due to the negligence
of my tax consultant. I hired a tax consultant to prepare my monthly tax returns and I
relied on their expertise to ensure that my returns were accurate and filed on time.

We had advised our previous tax consultant to submit a nil return for September 2023
as we did not have any VAT sales this month. Unfortunately, he did not submit and he
did not inform us about it before we parted ways.
We just realised this when our new tax consultant was trying to submit the returns for
October 2023.
We are therefore requesting for a waiver of this penalty because it was due to the
negligence of our previous tax consultant whom we had entrusted to handle our tax
account.
The penalty would be a huge burden on our business as we barely surviving in the
current economic environment.
Unfortunately, I recently discovered that the VAT return for September 2023
received a notice from your office indicating that I owe penalties for late filing and/or
late payment. I was shocked to learn that my tax consultant had made errors on my
returns that resulted in these penalties. I have attached copies of my returns and
other relevant documents to support my claim.

I respectfully request that you waive the penalties due to the negligence of my tax
consultant. I believe that I acted in good faith by hiring a professional to prepare my
returns, and I should not be penalized for their mistakes.

Thank you for your attention to this matter. I look forward to your prompt response.

Sincerely,
Sincerely,
On and behalf of
MBS Industries Limited

Pramod Sengar
Director