- 1. Submission of tax returns and payment of Income tax ...
- (Tax Corner)
- Created on 01 September 2023
- 2. Special Capital Gains Tax ...
- (Tax Corner)
- ... right to mineral resources. The Finance Act 13 of 2023 introduced section 30B of the Capital Gains Tax in terms of which Special Capital Gains Tax (SCGT) should be charged and collected on the transfe ...
- Created on 29 September 2025
- 3. Tax Obligations of Employers in Zimbabwe ...
- (Tax Corner)
- ... the legal tax-free threshold. The definition of an employer therefore excludes anyone who fails to meet this requirement. Registration Requirements To comply with tax laws, employers must register ...
- Created on 29 September 2025
- 4. Taxation of Partnerships ...
- (Tax Corner)
- ... section 2 of the Income Tax Act specifically excludes a partnership from the definition of a person. As such, a partnership is not a taxpayer on its own. Partners are taxed on their share of partnership ...
- Created on 29 September 2025
- 5. PAYMENT OF TAXES IN TaRMS ...
- (Tax Corner)
- What is TaRMS? Tax and Revenue Management System (TaRMS) is a new tax administration system that ZIMRA has introduced to replace the previous system. Tax and Revenue Management System (TaRMS) is for ...
- Created on 18 January 2024
- 6. Use new TaRMS platform to access Tax Clearances ...
- (Tax Corner)
- The Zimbabwe Revenue Authority (ZIMRA) has announced that beginning 1 January 2024, Tax Clearance Certificates (ITF263s) will be accessible only through the new Tax and Revenue Management System (TaRMS) ...
- Created on 17 November 2023
- 7. Extension of Taxpayer Onboarding in TaRMS ...
- (Tax Corner)
- The Zimbabwe Revenue Authority (ZIMRA) advises all Taxpayers that migration of taxpayer master data to the New Tax and Revenue Management System (TaRMS) is now functional and open to the public for registration ...
- Created on 03 November 2023
- 8. Introducing the single account concept in tax payments under the new ZIMRA Tax & Revenue Management System (TaRMS) ...
- (Tax Corner)
- What is TaRMS? Tax and Revenue Management System (TaRMS) is a new tax administration system that ZIMRA is introducing to replace the current tax payment and administration system being used for Domestic ...
- Created on 19 October 2023
- 9. Migration to the New Tax and Revenue Management System (TaRMs) ...
- (Tax Corner)
- All taxpayers were advised to urgently update their Master Data with Public Officer Details in preparation for registration in the new Tax and Revenue Management System (TaRMs) through recent ZIMRA Public ...
- Created on 13 October 2023
- 10. New Tax and Revenue Management System (TaRMS) ...
- (Tax Corner)
- As part of Zimbabwe Revenue Authority (ZIMRA) Business Processes Re-engineering, ZIMRA will be introducing the Tax and Revenue Management System (TaRMS) which will go live on 12 October 2023. This is ...
- Created on 28 September 2023
- 11. E-TAXES Online platform ...
- (Tax Corner)
- In an effort to reduce the compliance costs associated with submission of returns and as a mitigating measure against technical challenges being faced by taxpayers, especially with the E-Services online ...
- Created on 13 April 2023
- 12. TAX CLEARANCE CERTIFICATE - ITF263 ...
- (Tax Corner)
- What is an ITF263? An ITF 263 is a Tax Clearance Certificate issued by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA), to a person liable to pay tax, provided that the taxpayer’s ...
- Created on 23 March 2023
- 13. Tax credits for corporates ...
- (Tax Corner)
- A tax credit is a type of tax incentive that reduces the tax liability of qualifying taxpayers as it is deducted from the income tax that would have been charged to the taxpayer. There are two tax credits ...
- Created on 30 June 2022
- 14. Obligation to furnish returns and information
- (Tax Corner)
- ... notes, debit notes, computer records, bills of entry, consignment notes, and all other books of account relating to any trade. Taxpayers are required to observe the following: All business records ...
- Created on 19 May 2022
- 15. Withholding tax on tenders ...
- (Tax Corner)
- The Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued clients on changes in withholding tax on tenders in terms of Section 80 of the Income Tax Act (Chapter 23:06) Withholding tax on tenders ...
- Created on 15 February 2022
- 16. VAT WITHHOLDING TAX Taxman ...
- (Uncategorised)
- Withholding of Value Added Tax was introduced with effect from 1 January 2017 and some registered operators have since being appointed as VAT Withholding Tax agents. The VAT Witholding Tax agents’ role ...
- Created on 20 February 2020
- 17. Submission of Revenue Returns
- (Company)
- Annual Returns 1. Income Tax Form 16 Return Every registered employer is required to submit returns of all persons employed by him detailing the salaries, wages, allowances, benefits and pension ...
- Created on 09 December 2010
- 18. Refund of VAT - features of a valid fiscal tax invoice in relation to VAT input tax claims ...
- (VAT)
- Value Added Tax (VAT) is invoice-based and is accounted for on both cash and credit transactions. The VAT payable is the difference between output tax and input tax. Output tax is the tax charged on taxable ...
- Created on 01 January 2010
- 19. Employees Tax - Pay As You Earn (PAYE) System ...
- (Individual)
- The Pay As You Earn (PAYE) system is a method of paying Income Tax on remuneration. The employer is mandated to deduct tax from salary or pension earnings before paying out the net salary or pension. This ...
- Created on 01 January 2010
- 20. Non-FDS Calculation Method
- (Tax Corner)
- The Non-FDS Calculation Method was deployed in TaRMS on the 1st of November 2025. The Non-FDS Calculation Method also known as the P.A.Y.E system is a non-cumulative method of computation of tax on employment ...
- Created on 26 November 2025