Bumara terms
| Term | Meaning |
|---|---|
| Obligation | A recurring thing you must file, such as a monthly PAYE return. Created when you connect a regulator |
| Filing | One period of an obligation — “PAYE for March 2026” — with its own due date |
| Service request | A one-off job with a regulator, such as registering a company or changing a director |
| Task | One step inside a filing or service request. Filings are not ready until required tasks are done |
| Blocker | Something stopping a filing from being submitted — a missing task, document or payment |
| Readiness | Whether a filing has cleared all three gates and can be submitted |
| Submission request | Asking the Bumara team to lodge a filing with the regulator on your behalf |
| Gate snapshot | A permanent record of exactly what was complete at the moment you requested submission |
| Ticket | A structured message from the Bumara team about a specific filing or request |
| Timeline | The unalterable history of everything that has happened to a record |
| Document vault | Where all your documents are held, attached to the records they belong to |
| Health check | A review of your standing at every regulator. Also called a liability assessment |
| Finding | One issue discovered during a health check |
| Recommendation | What Bumara suggests you do about a finding |
| Health score | A 0–100 rating of your compliance position |
| Organisation | Your business in Bumara. One login can belong to several |
| Authorised representative | The named person allowed to act for your business with a regulator |
Regulators
| Term | Meaning |
|---|---|
| PACRA | Patents and Companies Registration Agency — company and business name registration |
| ZRA | Zambia Revenue Authority — taxes |
| NAPSA | National Pension Scheme Authority — employee pensions |
| NHIMA | National Health Insurance Management Authority — health insurance |
| WCF | Workers’ Compensation Fund — workplace injury levy |
| ZPPA | Zambia Public Procurement Authority |
| Local council | Trading licences and business levies |
Tax terms
| Term | Meaning |
|---|---|
| TPIN | Taxpayer Identification Number — ten characters, required for almost everything |
| PAYE | Pay As You Earn — tax deducted from employees’ pay and remitted to ZRA |
| VAT | Value Added Tax — charged on sales if you are registered for it |
| Turnover tax | A simplified regime: 5% of gross turnover, for businesses under K5,000,000 annually |
| Withholding tax | Tax you deduct when paying for certain services, and remit on the supplier’s behalf |
| Gross emoluments | An employee’s total earnings before deductions |
| Chargeable emoluments | The taxable portion of an employee’s earnings |
| Nil return | A return filed for a period with no activity. Still required |
| Tax clearance certificate | ZRA confirmation that your tax affairs are in order. Required for tenders |
| Smart Invoice | ZRA’s system requiring sales invoices to be transmitted electronically |
| VSDC | The device registered with ZRA for Smart Invoice transmission |
Company terms
| Term | Meaning |
|---|---|
| Entity type | What kind of business you are — company, business name, partnership, trust or NGO |
| Limited by shares | A company where liability is limited to the value of shares held |
| Limited by guarantee | A company where members guarantee a fixed amount. Used by non-profits |
| Business name | A registered trading name. Not a separate legal entity — liability is personal |
| Annual return | A yearly PACRA filing confirming your registered particulars |
| Financial year end | The date your accounting year closes. Drives annual return due dates |
| Name clearance | PACRA approval of a proposed business name, before registration |
| Strike-off | Removal from the register for persistent non-compliance. The company ceases to exist |
| Restoration | Getting a struck-off company back on the register |
| Registered office | The official address where correspondence is sent |
Invoicing terms
| Term | Meaning |
|---|---|
| Quote | An estimate sent before invoicing. Converts to an invoice when accepted |
| Credit note | A document reducing what a customer owes you |
| Debit note | A document reducing what you owe a vendor |
| Delivery note | Documents goods dispatched, without charging |
| Purchase order | Your formal order to a vendor |
| Aging | Grouping what is owed by how overdue it is |
| Allocation | Linking a payment to the specific invoices it settles |
| Void | Cancelling a document. It stays visible, marked void |
| Statement | Every transaction with one customer or vendor, with the balance |
Payroll terms
| Term | Meaning |
|---|---|
| Pay run | One month’s payroll processing |
| Monthly inputs | The figures that vary each month — absence, overtime, advances |
| Cutoff day | When monthly inputs must be submitted |
| Payment day | When staff are paid |
| Allowance | An amount added to pay — housing, transport, meal |
| Deduction | An amount taken from pay |
| Basic salary | Contractual pay before allowances. NHIMA is calculated on this |
| Gross pay | Basic plus allowances plus overtime. NAPSA is calculated on this |
| Net pay | What the employee actually receives |
| Deduction cap | The maximum share of gross that can be deducted, commonly 50% |
| Payslip | The employee’s record of what they earned and what was deducted |
Inventory terms
| Term | Meaning |
|---|---|
| Item | Anything you hold in stock |
| Location | Anywhere stock is held — a shop, warehouse or vehicle |
| Movement | A permanent record of a stock change |
| Balance | The current quantity of an item at a location |
| Adjustment | An operation increasing or decreasing stock, with a reason |
| Transfer | Moving stock between your own locations |
| In transit | Shipped but not yet received |
| Stock count | Comparing physical stock against records |
| Variance | The difference between counted and system quantities |
| Posting | Making a draft operation real. Irreversible except by voiding |
| Reorder level | The quantity at which you want to be warned |
| Lay-by | Goods held for a customer paying in instalments |
| Cash-out | Money taken out of the till |
| SKU | Your unique code for an item |
Status words
| Word | Generally means |
|---|---|
| Draft | Being prepared. Nothing has taken effect |
| Pending | Waiting for something |
| In progress | Work has begun |
| Ready | Everything required is complete |
| Submitted | Sent to the regulator |
| Accepted | Confirmed by the regulator |
| Needs correction | Returned with something to fix |
| Posted | Made permanent |
| Void | Reversed, but still visible |
| Locked | Permanently sealed |
See Statuses explained for what each status means in each specific part of
Bumara.