The Zimbabwe Revenue Authority would like to remind clients whose taxable income includes amounts which are not subject to PAYE, of the following due dates for the payment of provisional tax for the tax year ending 31^st December 2018. This includes all clients in receipt of, or to whom income accrued from trade or investment or any other source.

 

QPD	Due Date (on or before)	Instalment Due (% of the annual tax payable)
3rd	25th September, 2018	30%
4th	20th December, 2018	35%

 

For the purpose of calculating the Provisional Tax for each QPD, 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. Cumulatively each Taxpayer by the end of this Quarter should have paid 65%.

The remittance form for provisional tax payments, Form ITF 12B must be completed in respect of each QPD payment. All payments need to be made through banks and Form ITF 12B Return must be submitted through the ZIMRA E-services platform http://www.efiling.zimra.co.zw.

Kindly note that if you have received a written notice fixing dates other than the above, you are required to comply with that written notice.

Operators who qualify for registration but have not yet done so are encouraged to take advantage of the Voluntary Disclosure Program. Penalties are waived for voluntary disclosure once the application is approved.

 

For any further clarification, kindly visit your nearest ZIMRA office.

Commissioner General Public Notice Number 32 of 2018

Paying taxes and customs duties on time and in full builds and dignifies Zimbabwe.