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Zimbabwe Revenue Authority

Zimbabwe Revenue Authority

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21. Notes for Completing Self Assessment Return
(Company)
Notes for completing the Income Tax Self-Assessment Return [ITF 12C] These explanatory notes are meant to give guidance to clients on the completion of the Self-Assessment Return (ITF 12C). Completion ...
Created on 24 March 2010
22. Private Importations
(Customs & Excise)
... Carbon Tax payment valid insurance motor vehicle passport Importation of Goods Private importations which are not merchandise can be cleared on Form 49 (receipt) without the need to engage the services ...
Created on 01 January 2010
23. Deferment of VAT
(Customs & Excise)
... companies and partnerships. The importer`s tax record should be up to date. Non-filers do not qualify. Which goods are of a capital nature? Goods of a capital nature refer to specific prescribed ...
Created on 01 January 2010
24. Customs Clearance Procedures
(Customs & Excise)
...  Rebate Letters (for goods imported under rebate of duty) Value Rulings (for importers issued with advance Value Rulings) Agent / Importer’s Worksheet *N.B. Copy of Tax Clearance Certificate (ITF ...
Created on 01 January 2010
25. VAT Registration
(VAT)
Only operators properly registered for Value Added Tax (VAT) purposes may charge VAT on the supply of goods and services.   Compulsory registration With effect from 1 January 2024 a trader is liable ...
Created on 01 January 2010
26. Mechanics of VAT
(VAT)
What is VAT and when was it introduced in Zimbabwe? Value Added Tax (VAT) is an indirect tax on consumption, charged on the supply of taxable goods and services. It is levied on transactions rather ...
Created on 01 January 2010
27. Requirements For New Businesses
(Company)
... new business ventures on some of the basic requirements relating to tax and customs legislation. Income Tax All clients, including individuals, companies, partnerships and cooperatives who want to ...
Created on 01 January 2010
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