"The 9th National Development Plan is under preparation. Such a plan provides an opportunity for all stakeholders to address the most critical policy issues facing the nation. The fight against HIV/AIDS and the need for sustainable diversification are some of these issues. The country is also gearing towards the introduction of the Value Added Tax (VAT) to replace the Sales Tax. VAT is seen as a tax system that is fair, effective and administratively easier. In addition, it is expected to help in the drive towards diversifying the sources of government revenues."