The Zimbabwe Revenue Authority (ZIMRA) is reminding all clients, whose taxable income includes amounts which are not subject to Pay As You Earn (PAYE), of the following due dates for the payment of Provisional Tax for the tax year ending 31^st December 2012. This includes all clients in receipt of, or to whom income accrued, from trade or investment.

For the purpose of calculating the Provisional Tax for each Quarterly Payment Date (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. 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 (www.zimra.co.zw) or can be obtained from any ZIMRA office.

 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.ZIMRA urges you to pay your first installment on time to avoid interest that will be levied on late payments at stipulated rates.