Question Two.

The coronavirus disease (COVID-19) was initially started in Wuhan, the capital of Hubei Province, China. Since December 2019, the disease has been spreading to almost all countries in world including Zambia, resulting in the whole world to be under surge of the virus, which currently does not have a vaccine. The revenue collection through taxes have been adversely affected. However, ZRA has put up measures to prevent the taxation collection not to be affected negatively. Required:

Discuss the issues highlighted above. (20 marks)