Zimbabwe Revenue Authority

An overview of Fiscalisation

Fiscalisation refers to the use of approved fiscal devices to record taxable sales transactions and other tax information on the read-only fiscal memory at the time of sale for use by the Zimbabwe Revenue Authority (ZIMRA) in Value Added Tax (VAT) administration. The fiscalised gadget records information on read only memory, meaning that once recorded, it cannot be altered. Registered operators who fiscalise must also ensure that the fiscal devices are interfaced with ZIMRA servers for the purposes of transmitting information to ZIMRA.

Who is supposed to Fiscalise?

All Value Added Tax (VAT) registered operators in categories A, B, C and D are required to fiscalise and interface the fiscal devices as outlined in SI 104 of 2010 as read with SI 148 of 2016 and SI 153 of 2016.

How do I know the correct type of fiscal device to use?

There are three (3) categories of Fiscal Devices and their suitability varies as follows:

Item	Type of Fiscal Device	Suitability of Device
1	Cash Registers Stand Alone Fiscal devices, not connected to any computer system or other devices – except ZIMRA servers	Mobile Business Set-up such as: Delivery Trucks and Buses e.g. Delta, Bakers Inn Delivery Trucks Hotels Billing and Payments on sit-ins clients, salesmen such as ice-cream men, or other vendors Parking services like City Parks in Harare
2	Fiscal Printers Works when connected to a computer system of a taxpayer	Where there is high volume of sales transactions, for example supermarkets till points Where the buyers are final consumers not businesses – since most printers cannot issue Fiscal Tax Invoices due to the size of the output (till slip) Fast Moving Consumer Goods (FMCG) Business Set-up with Till Points such as a) Supermarkets – OK, TM, Pharmacies b) Hardware Shops
3	Electronic Signature Devices	Suitable for Business to Business transactions where buyers may want to claim input tax – since it can issue Fiscal Tax Invoices due to the size of its output

What are the obligations of a registered operator?

To acquire appropriate devices from approved suppliers
To submit the Fiscal device registration form (Form FRT1) to the suppliers of the fiscal device for registration. The form can be obtained or accessed from any ZIMRA office or from the approved suppliers, or the ZIMRA website (www.ZIMRA.co.zw).
To integrate systems to the fiscal device
To ensure there is back-up power supply capable of lasting at least eight hours from the time the power supply ceases
To liaise with the supplier on installation and configuration of the devices onto the system and interfacing with the ZIMRA server
To ensure tax rates configured into the system are correct
To print test Z-Report indicating that the device is now in fiscal mode
To confirm with ZIMRA that the device is working and ready to record tax information
To liaise with ZIMRA on the sealing of device indicating that the device is ready for use
To record all sales using the device once it has been fiscalised and not to use any alternative systems without the approval of ZIMRA
To prepare daily, monthly and annual reports of sales and VAT
To keep a record of the servicing of the device
To ensure that no other person uses the fiscalised device which has been registered under your BP Number
To report all faults to ZIMRA promptly and no later than eight hours from the time of occurrence and get reference numbers for all faults reported
To ensure that any breaking of the seal is approved and always done in the presence of ZIMRA personnel.
Issue customers with invoices and receipts for business transactions done reflecting the correct currency of transaction
Ensure that the Fiscal Tax invoice/receipt display the correct description of goods, correct amount tendered and correct currency tendered
Where the registered operators issue discounts to their customers in either ZWL$ or foreign currency, they must issue credit and or debit notes to correctly record the changes in currency of trade
To remit taxes in the currency of transaction according to Section 4A of the Finance Act (Chapter 23:04) and Section 38 [4] and Sec 38[4] [a] of the VAT Act [Chapter 23.12)

NB: If a device is going to be out of use for more than eight hours due to interruption in power supply, theft, technical fault or any other similar reason, the registered operator is required to report to ZIMRA promptly and within eight hours and receive an error report number from ZIMRA. If the fault occurred outside the operating hours of the registered operator, public holiday or weekend, the registered operator must notify the Zimbabwe Revenue Authority no later than 8am of the following working day.

Members of the public are therefore encouraged to report all cases where the registered operators are not issuing receipts/invoices displaying correct details on the receipts. They can contact ZIMRA Audits, Risk and Compliance team on the following ZIMRA Hotlines 08004423 or 0242-770884.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

Tax credits for corporates

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 which can be claimed by corporates namely the Youth Employment Credit for a qualifying taxpayer who employs an additional employee aged thirty (30) years or less during the year of assessment and the tax Credit for employment of physically disabled persons for a qualifying taxpayer who employs a physically disabled person. For the purposes of these credits:

“Employee” excludes a trainee, intern, apprentice and a managerial employee. Managerial employee includes a supervisor.

“Qualifying taxpayer” means a company or trust or individual taxpayer engaged in trade or investment who qualifies for a credit in terms of Section 13A of the Finance Act [Chapter 23:04].

Tax credit for employment of the youth (Youth Employment Tax Incentive).

Finance Act No.3 of 2019 introduced the Youth Employment Tax Incentive (YETI). This incentive is aimed at stimulating employment of young people in Zimbabwe. The credit to be deducted from the income tax payable by a qualifying taxpayer is ZWL$1500 per month for each additional employee. However, the aggregate amount to be granted as a credit for all additional employees shall not exceed ZWL$180,000.00 per year.

What are the conditions to be fulfilled for the Youth Employment Credit?

The qualifying taxpayer claiming the credit should be a registered taxpayer and should be compliant for the preceding year of assessment. All returns and taxes due should have been paid and if on payment plan client must be adhering to the same.
The tax credit will only be claimed after the additional employee has served for a consecutive 12 months and should be earning at least ZWL$2,000.00per month. The tax credit will not apply to companies or trusts or individual taxpayers whose annual turnover is equal to or exceeds an equivalent of US$1 million.

Please note that where the taxpayer has an assessed loss during the year of assessment, the credit shall be added to the assessed loss and the amount is carried forward to the next year of assessment. With effect from the 1^st of January 2022, any excess credit incurred by a company with a payable position will be carried forward. The Commissioner shall not refund any excess credit if the credit exceeds the tax payable during the year of assessment.

TAX CREDIT FOR EMPLOYMENT OF PHYSICALLY DISABLED PERSONS

The tax credit for employment of physically disabled persons was introduced with effect from the 1^st of January 2022, to encourage employers to employ such physically challenged persons. A “Physically challenged person” means an individual having a medically ascertainable physical condition or impairment that makes it difficult for him or her to do things that other individuals without the same physical condition or impairment can easily do. A tax credit of US$50 (or ZWL equivalent at prevailing rate) shall be granted per month for each additional physically challenged employee up to a maximum of US$2,250 (or ZWL equivalent at prevailing rate) per year of assessment.

What are the conditions for the employment of physically disabled persons?

The taxpayer shall be registered for tax purposes and tax compliant for the preceding year of assessment, provide medical reports from Government Hospitals proving disability of employee, comply with National Social Security Authority (NSSA) regulations;
The credit will only be claimed after the employee has served the particular organisation for a period of 12 consecutive months.
The Commissioner shall not refund any excess credit if the credit exceeds the tax payable during the year of assessment. Excess credit shall be carried forward to the next year of assessment.
Where the taxpayer has an assessed loss during the year of assessment, the credit shall be added to the assessed loss and the amount is carried forward to the next year of assessment.

Please note that the taxpayer will allow the credit when computing QPDs and on the Self-Assessment returns and shall not be required to apply for approval. Employers can only claim the credit in the year the employees are engaged if, the employees are engaged on 1^st of January. For any other period, other than 1^st of January, the credit is claimable only in the following year of assessment.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

Obligation to furnish returns and information

All persons carrying out business in Zimbabwe are required by law to furnish returns and information. They are also obliged to keep and maintain records of business transactions and proper books of accounts. The returns, information, records of business transactions and books of accounts should be in English unless dispensation to the contrary has been granted by the courts or the Commissioner.

These records may include but not limited to; Books of accounts ledgers, cash books, journals, paid cheques payroll schedules and employee information, bank statements and deposit slips, stock sheets, invoices, credit 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 and books of accounts be prepared and kept in the English language.
All business records and books of accounts be kept for a minimum period of six (6) years.
All business records and books of accounts be open and available for inspection by a ZIMRA officer as may be required
All business records and books of accounts be available for retrieval, in the original form or copied, by a ZIMRA officer as may be required.
Where the records and books of accounts are kept on a computer, the officer should have access to them for inspection and/or retrieval from such computer or other computer-related gadgets or media.

Please be advised that any person shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment If the person:

Fails or neglects to furnish, file or submit any return or document required by the Commissioner
Refuses or neglects to furnish any information, reply to, attend to and give evidence as and when required by the Commissioner or any officer duly authorized by him,

Legal Provision to furnish returns and Information

Section 39 of the Income Tax Act [Chapter 23:06]
Section 59 of the VAT Act [Chapter 23:12]
Section 223 of the Customs and Excise Act [Chapter 23:02]

Legal Provision to keep records

Section 37B of the Income Tax Act [Chapter 23:06]
Section 57 of the VAT Act [Chapter 23:12]
Section 223 of the Customs and Excise Act [Chapter 23:02]

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

ADVANCE TAX RULINGS (ATRs)

What is an Advance Tax Ruling?

An Advance Tax Ruling (ATR) is a written statement issued by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) regarding the interpretation or application of any of the Taxes Acts which include Income Tax Act, Capital Gains Tax Act, Customs and Excise Act and Value Added Tax Act to mention a few.

The Commissioner General of ZIMRA is empowered in terms of Section 34D of the Revenue Authority Act [23:11] to issue an Advance Tax Ruling to an application by any person in respect of a proposed transaction that may or may not be liable to tax. The Commissioner General can also issue a ruling to clarify challenges in interpretation of tax laws.

Types of Advance Tax Ruling

Binding General Ruling –This is an advance tax ruling that affects all taxpayers at any time and issued at the CG discretion.
Binding Private Ruling– This is an advance tax ruling issued in response to an application by a person regarding the application or interpretation of the provisions of any of the Revenue Acts in respect of a proposed transaction as it affects the applicant alone.
Binding Class Ruling - This is an Advance Tax Ruling issued in response to an application by a person regarding the application or interpretation of the provisions of any of the Revenue Acts in respect of a proposed transaction asit affects a specific class of persons.
Non-binding Private Opinion – this is a statementissued by the CG in response to an inquiry by a person in order to provide the person with informal guidance in respect of the tax treatment of a particular set of facts and circumstances or transaction, but which does not have any binding effect.

Purpose/Benefits of an Advance Tax Ruling

It promotes consistency, clarity and certainty in the interpretation and application of the tax law. It also assists clients in confirming the tax consequences of proposed transactions and promotes voluntary compliance by assisting them to comply with the tax laws. Advance tax rulings are also beneficial in contract negotiation as they enable each negotiating party to understand tax obligations and concessions applicable to them to avoid confusion or conflict between the contracting parties relating to the tax implications of their transactions.

How to Apply for an Advance Tax Ruling?

A client who requires an Advance tax ruling in respect of a proposed transaction should apply to the Commissioner General of ZIMRA on the prescribed form ATR1 which can be downloaded from the ZIMRA website www.zimra.co.zw. Applicant should ensure that all required details and the full facts of the proposed transaction are disclosed on the form. It should be noted that while application should be submitted to the Commissioner General’s attention, they can be submitted through any ZIMRA office for ease of access. In processing the application, the Commissioner General of ZIMRA may request any additional information from the applicant at any time which is required to assist in the issuance of a ruling.

Cases Where Application for Advance Tax Ruling May Be Rejected

The Commissioner General of ZIMRA may reject application for Advance Tax Ruling in circumstances where the application:

Requires the rendering of an opinion, conclusion or determination regarding the market value of an asset.
Relates to interpretation of the laws of a foreign country
Requests the interpretation or determination of pricing of goods or services supplied by or rendered to connected persons
Requires the determination of the constitutionality of any tax law
Entails a proposed transaction that is hypothetical or not seriously contemplated
Relates to determining whether a person is a casual, part time or fulltime employee, or an independent contractor
Is submitted for academic purposes
Relates to a matter that is under audit, investigations or examination
Is with respect to the application or interpretation of any general or specific anti-avoidance provisions
Results in failure or refusal by the applicant to give additional information requested

It should be noted that the above list is not exhaustive and our valued clients are encouraged to make an enquiry with ZIMRA if they require clarity on this issue.

Effect of Fraud and Misrepresentation

A Binding Private Ruling or a Binding Class Ruling is nullified if the proposed transactions are materially different from the transactions actually carried or constitute fraud or misrepresentation or wilful non-disclosure of a material fact.

Withdrawal or Modification of an Advance Tax Ruling

The Commissioner General of ZIMRA may withdraw or modify an Advance Tax Ruling at any time and notify the persons affected accordingly.

Taxpayers are urged to take cognizance of this facility to avoid getting into transactions without due regards to their tax implications to ensure compliance as there are penalties for default.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

Authentication of a tax clearance

Withholding tax on tenders is deducted from taxpayers who fail to furnish the paying officer with valid Tax Clearance Certificates in terms of Section 80 of the Income Tax Act (Chapter 23:06).

What is the rate and threshold of withholding tax on tenders?

The rate of withholding tax on tenders is 30% and the threshold is an aggregate of ZWL$130,000.00 or US$ 1,000.00 during the year of assessment effective 1 January 2022.

Consequences of failure to withhold the tax

A registered taxpayer who fails to withhold or to pay the Commissioner any amount required to be withheld from a payee in terms of of Section 80 of the Income Tax Act (Chapter 23:06) shall be liable for the payment to the Commissioner, not later than the date on which payment should have been made if the amount had been withheld.

To avoid the inconvenience, follow the following easy steps and authenticate the tax clearance of your Business partners:

Option 1 - Recommended Option

Type http://efiling.zimra.co.zw on your Internet Browser
Press Enter
Click Validate Tax Certificate
On the page that comes up:
Enter the BP number on the tax certificate in the Business Partner Number field
Enter the Authentication Code as it appears on the tax certificate in the Code field
Type the code for the image as shown in the field available.
Click Verify Certificate
Make sure the details that will appear on the internet page are the same as on the tax certificate being verified.

Option 2 – use of bar code reader

This option allows you to scan the bar code on the ITF 263 using a bar code reader or a smart phone.

Option 3 – Applicable in cases of doubt

Send a scanned copy of the ITF 263 to This email address is being protected from spambots. You need JavaScript enabled to view it., This email address is being protected from spambots. You need JavaScript enabled to view it.
ZIMRA will respond with confirmation whether or not the ITF 263 is authentic.

Option 4 - https://efiling.zimra.co.zw:333: For clearances which are automatically generated and sent to clients’ email addresses from SAP.

Please note:

Where you fail to validate the tax clearance online, contact ZIMRA on the following emails for assistance:

This email address is being protected from spambots. You need JavaScript enabled to view it.
This email address is being protected from spambots. You need JavaScript enabled to view it.
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Please take note of the importance of withholding 30% from your suppliers that do not have valid tax clearance certificates to avoid the inconvenience of having to pay the withholding tax on behalf of your suppliers.

My Taxes, My Duties: Building my Zimbabwe!!

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Drawback of duty

A duty drawback is a refund of Customs duties, taxes and fees paid on imported items that are subsequently exported. It is granted on imported goods not used in Zimbabwe and which are exported within two years from the date on which duty was paid thereon. Types of duty drawback 1. Same State Drawback This is when the goods are imported into Zimbabwe and subsequently exported without being used in Zimbabwe. Example: A company imports goods and pays all duties due on importation then later realises that the goods are faulty and decide to export them unused. In this case, the company can apply for a drawback of the duty paid on importation. 2. Industrial Drawback Applies to raw materials imported into Zimbabwe for processing and then the finished products are exported. The materials used in manufacturing must be accounted for to the satisfaction of the Commissioner of the Zimbabwe Revenue Authority (ZIMRA). Example: Company XYZ imports rolls of fabrics and uses it to make dresses and subsequently exports them. A drawback of duty can be applied for, provided the company can account for the fabric imported for use in the manufacture of the dresses. Conditions for drawback of duty • The goods shall not be used in Zimbabwe. • Exportation of goods shall be done within two (2) years from the date on which duty was paid. • The goods shall only be dispatched from a place at which there is a customs house or customs post. The exporter, before the goods are exported, shall tender to an officer at the place from which the goods are to be dispatched an application for drawback on form No. 44, together with the original invoices relative to the goods, in addition to the bill of entry or other documents to be presented prior to exportation. My Taxes, My Duties: Building my Zimbabwe!! Disclaimer This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

Authorized Economic Operator (AEO) Programme

Customs – Business Relationship

In line with international best practice and the Customs and Excise Act [Chapter 23:02] section 216B, Zimbabwe has implemented the Authorized Economic Operator (AEO) programme.

Authorized Economic Operator (AEO)

AEO is a programme under the World Customs Organization (WCO) SAFE Framework of Standards to secure and enhance international supply chain security and facilitate movement of legitimate goods across international borders.
An AEO may defined as a party involved in the international movement of goods in whatever function that has been approved by or on behalf of a national Customs Administration as complying with WCO or equivalent supply chain security standards. AEO include inter-alia manufacturers, importers, exporters, brokers, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouses, distributors. The facility is open to all stakeholders in this supply chain.

ZIMRA AEO Programme

Administered by Customs and Excise Division, the AEO Programme is a voluntary programme open to all business entities that participate in the global supply chain.
Business entities that meet pre-determined compliance standards are accredited as AEOs and as such enjoy appropriate facilitation on Customs clearance.

Benefits of AEO Programme

Faster movement of cargo through the Border/Port of entry
Simplified Customs formalities
Fewer physical and document-based controls
Reduced demurrage and other related costs
Priority treatment in query resolution
Choice of the place for physical examination
Facilitation for movement of cargo during periods of trade disruptions
Improved relations with ZIMRA
Promotes an AEO accredited entity as a secure and reliable trade partner thereby improving business competitiveness.
Mutual recognition of AEO authorizations between Customs authorities as a long term benefit.
Provides businesses with internationally recognized security standards.
The opportunity to self-assess allows entity to have a full insight into its operations and business practices, identify and strengthen any security or compliance related weaknesses

Qualification Criteria

Any entity interested in getting benefits of the AEO programme shall apply in writing to the Commissioner of Customs & Excise for accreditation. The entity must meet the following conditions:

Be established in Zimbabwe;
Have appropriate record of compliance with Customs and other relevant laws;
Have a satisfactory system of managing commercial and, where appropriate, transport records;
Have proven financial solvency; and
Ensure that there is general maintenance of approved security and safety standards at both the entity`s place of operations as well as its business systems and procedures.

AEO Application Process

Consultation with nearest ZIMRA office on AEO application procedure
Completion of and submission of self-assessment questionnaire, application form and other relevant attachments required for the granting of AEO status
Examination of application by ZIMRA
Onsite inspection by ZIMRA
AEO authorization

Obligations of an AEO

The AEO is required to;

Keep proper records it terms of Section 223 of the Customs & Excise Act [Chapter 23:02].
Maintain an accounting system which is in accordance with the Generally Accepted Accounting Practices (GAAP) and which facilitates audit based customs control.
Ensure that its staff members conduct business in accordance with the procedures of the Customs & Excise Act and any other Act administered by ZIMRA or any instructions given by the Commissioner of Customs & Excise.
Ensure a relationship of good faith is maintained by its staff at all times in dealing with the ZIMRA.
Allow ZIMRA officers physical and electronic access to the information and documents as provided for in terms of Section 223 of the Customs & Excise Act.
Use compatible E-Systems for Customs procedures and commit to regularly upgrade the systems.
Ensure that its premises are in conformity with the appropriate security and safety standards.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

Exportation of goods under Regional Trade Agreements (RTA) & Free Trade Area (FTA)

Zimbabwean exporters may be registered under various trade protocols in order to enjoy preferential rates of duty when their products enter another Member State. Goods exported under a Regional Trade Agreement (RTA) or Free Trade Area (FTA) may be accorded preferential treatment on entry into another country. Preferential treatment means, products will enjoy lower or total waiver of duties, while non-member states pay higher customs duties. The rates that are paid by World Trade Organisation (WTO) members outside a FTA are in terms of the Most Favoured Nation (MFN) clause of WTO. Zimbabwean companies may derive benefits from trading under the RTA or FTA.

Zimbabwe is party to the following Trade Agreements:

COMESA Trade Protocol
SADC Trade Protocol
Zimbabwe/Malawi Trade Agreement.
Zimbabwe/Botswana Trade Agreement
Zimbabwe/Namibia Trade Agreement
Zimbabwe/ Mozambique Trade Agreement
EU-ESA Interim-Economic Partnership Agreement
UK-ESA-EPA Economic Partnership Agreement

Registration for Exporters under RTA

Exporters intending to export under these trade agreements should apply to the Commissioner Customs & Excise through their nearest Zimbabwe Revenue Authority (ZIMRA) offices.

Who is eligible for registration?

Zimbabwean registered companies involved in manufacturing of goods.
Zimbabwean registered companies involved in merchandising, distribution and commodity broking.

Goods that qualify for preference

The following goods may qualify for preferential treatment:

Wholly grown products e.g. agricultural products
Animals originating in Zimbabwe
Mineral products and
Products of the manufacturing sector meeting products product specific rules of origin (Please note list is not exhaustive)

Exporter Registration Requirements

A formal application letter (on company letter head/logo) by the company to be registered under the agreement.
A certified copy of certificate of incorporation.
Certified copy of CR14
Certified copy of CR6
A valid tax clearance certificate (ITF263).
List of contact persons including their contact numbers and physical addresses.
A list of products intended to be exported (tariff headings mandatory).
List of raw materials used and where they are sourced from (tariff headings mandatory).
A detailed step by step description of the manufacturing process for each product.
A sketch plan of your factory showing machinery layout.
A certified copy of title deeds or lease agreements for the premises together with any copies of utility bills incurred in the last 3 months.
A factual cost analysis of the products to be exported.

Commodity Brokers, Merchants and Distributors

A formal application letter by the company to be registered under the agreement.
A certified copy of the certificate of incorporation.
A valid tax clearance certificate (ITF263).
List of contact persons.
A list of products intended for export.
A letter from the manufacturer of products authorizing the distributor/merchant/broker to export their product(s).
Manufacturer’s registration letter to export the particular products for which they are seeking registration.

Proof of Origin needed in the importing country

A Certificate of Origin certified by ZIMRA-Customs & Excise will be submitted to the Customs of importing country on importation of Zimbabwe originating goods.

For exports to the EU, a Zimbabwean company will not need to have certification as registration with ZIMRA under the Registered Exporter System (REX) will suffice.

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Capital Gains Tax on cession agreements

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Zimbabwe Revenue Authority

News

An overview of Fiscalisation

Tax credits for corporates

Obligation to furnish returns and information

ADVANCE TAX RULINGS (ATRs)

Authentication of a tax clearance

Drawback of duty

Authorized Economic Operator (AEO) Programme

Exportation of goods under Regional Trade Agreements (RTA) & Free Trade Area (FTA)

Capital Gains Tax on cession agreements

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