Public Notice No 15 of 2013: The 3rd Quarterly Payment Date is 25th of September 2013

The Zimbabwe Revenue Authority (ZIMRA) is reminding all clients whose taxable income includes amounts which are not subject to Pay As You Earn (PAYE) that the 3rd instalment for Provisional Tax for the tax year ending 31st December 2013 is due on the 25th of September 2013. This includes all clients in receipt of, or to whom income accrued from trade or investment.

The remaining Quarterly Payment Dates (QPDs) for year ending 31 December 2013 are as follows:


Due Date
(on or before)

Instalment Due
(as a % of the annual tax payable)




3rd QPD

25th September 2013


4th QPD

20th December 2013


For the purposes of calculating the Provisional Tax for each Quarterly Payment Date, you are required to estimate the annual tax due and calculate the respective percentage of tax due for the quarter. The annual estimated tax due should be revised to update the estimates every quarter. The remittance form for Provisional Tax payments, Form ITF12B, must also be completed in respect of the payments. Form ITF12B can be downloaded from the ZIMRA website ( or can be obtained from any ZIMRA office.

Kindly note that if you have received a written notice fixing dates other than the ones above, you are also  required to pay  the 3rd instalment and  to comply with that written notice.

ZIMRA urges its valued clients to pay taxes on time to avoid penalties and interest normally   levied on late payments.


Paying taxes builds and dignifies Zimbabwe.

Commissioner General Public Notice No 15 of 2013



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