ZRA investigates 320 VAT fraud cases By Honester Mshoka The Zambia Revenue Authority –ZRA- is handling over 320 cases suspected for VAT refund fraud. ZRA Manager Corporate Communications OLIVER NZALA says the cases are estimated to be worth over K5-billion. In an interview with ZNBC News, Mr. NZALA said over 140 cases have been concluded with 11 convictions in the Economic and Financial Crimes court. Meanwhile Mr. NZALA has revealed that ZRA has recovered over K4.4-million from Spax Mining Limit