By Chenayi Mack-Maponga

In its continued efforts to positively affect the society, the Zimbabwe Revenue Authority (ZIMRA) Charity Trust held its annual Charity Ball on December 5, 2019 at The Rainbow Towers Hotel.

The Ball which is a meant to fundraise towards Charity was held under the theme “ZIMRA: Empowering communities through positive partnerships.”

Introducing the guest of honour, Commissioner General of ZIMRA Ms Faith Mazani said that this year’s edition was unique and special owing to selfless giving exhibited by corporate partnerships and the work of called individuals such as the guest of honour at the function.

“As I introduce the guest of honour at this function, I would like to let you know that we have a special woman among us who has given her life to advance the interests of less advantaged people. It is because of you our valued partners that we have managed to support the work and ministry that she and many others do to take care of the less privileged.  I am indebted to all of you for lending a hand to the needy,” said Ms Mazani.”

Giving her keynote address, Administrator of Bhumudzo Old Peoples Home, Major Christia Nyaruberu of the Salvation Army Church said this year’s theme was well suited to ZIMRA’s everyday business.

“I know not many of us will readily agree that we are in partnership with the taxman but we are. Despite sometimes being in an uneasy marriage of convenience with the taxman the reality is every day we partner ZIMRA through our day-to-day transactions to ensure that ZIMRA provides funding for much needed national and social projects.

In fact ZIMRA already recognises the need for strong partnerships and has as part of its four strategic pillars Partnerships as a standalone strategic thrust. Ladies and Gentlemen, I would like to thank you for continuing to support the welfare of the socially disadvantaged citizens especially when for most of you your core business is to make a profit. I am here representing Bhumudzo Old peoples Home and the Home and the work it does is living testimony of the importance of your support.

Bhumudzo is one the direct beneficiaries of this ZIMRA Charity Ball. In 2018, Commissioner General, Ms Faith Mazani, and her team officially handed over a Green House to Bhumudzo Old People’s home over and above similar support over the years.

The Annual Charity Ball has been a tradition at ZIMRA, it has been carried out religiously each year. Every year the Authority holds the Charity Ball and invites organisations to participate by purchasing a dinner table.

List of 2019 ZIMRA Charity Partners:

Platinum sponsor

Old Mutual

Diamond sponsorship

CBZ

Gold Sponsorship

Schweppes

First Mutual

Pacific

Zimplats

Standard Sponsorship

Freight World

PSMAS

Seedco

Airforce of Zimbabwe

Nyaradzo

FBC

Kantor and Immerman

Econet Wireless

Deloitte

Dairibord

Telecel

Delta Corporation

Zimpapers

Netone

Mimosa Mine

ZB Bank

Waverly Blankets

NMB

The Zimbabwe Revenue Authority would like to inform all valued clients and stakeholders that with effect from 1 November 2010, all imported motor vehicles in transit shall not be driven on any road in Zimbabwe.

This follows the amendment of Section 234 of the Customs and Excise Act, which states that motor vehicles in transit  must be transported on a long-haul motor vehicle carrier with effect from 1 November, 2010.

Please abide by this new legislation for safe and smooth trade and travel.

Section 130 of the General Regulations as read with section 120 (1)(b) of the Act provides for a rebate of duty on used personal and household effects imported by persons residing in Zimbabwe who have inherited the goods upon the death of a person because of either –

            (i)        a bequest(will) made by that person; or

            (ii)       the intestacy (distribution by court execution) of that person.

Who benefits from the inheritance rebate of duty?

The beneficiary of the rebate is any person residing in Zimbabwe who inherits goods upon the death of a person because of a will or intestacy of that person. In both these cases the applicant shall produce proof of entitlement to the inheritance in the form of an official or notarial certified copy of the will (in the case of a bequest) or a certificate from a duly constituted court of the country where the deceased died in (in the case of intestacy).

Qualifying Goods

• used personal and household effects including one motor vehicle or one motorcycle.
• Motor Vehicle: means a vehicle admissible under customs tariff heading numbers 8702 (for vehicles carrying ten or more passengers), 8703 (Passenger vehicles including sedans and station wagons) and 8704 (goods carrying vehicles e.g. pickups) provided that vehicles of Tariff heading 8702 do not cover vehicles designed to carry 15 or more people including the driver and that vehicles of tariff heading 8704 do not have a Gross Vehicle Weight (GVW) exceeding 5 tonnes.
• Goods for commercial or trade purposes shall not qualify for clearance under this Rebate

Conditions governing the inheritance rebate

• Importer to sign a certificate to the effect that goods are for own use and will not be disposed of within 12 months of the date of clearance under rebate.
• No beneficiary of the rebate shall sell, offer for sale, lease, hire, lend, pledge or dispose of in any manner or otherwise, whether gratuitously, goods cleared under rebate, without prior written authority from the Commissioner of Customs and Excise.

Inheritance Rebate Clearance

Beneficiaries of this Rebate must present the following supporting documents during the interview process:

1. Notarial certified copy of the will or
2. Certificate of distribution from the court in the country where the deceased died
3. Documents proving ownership of the motor vehicle by the deceased e.g. registration book
4. Police Clearance in the case of vehicles.
5. List of all goods to be cleared under this rebate

Goods cleared under the inheritance rebate are cleared on the following forms:

Form 180 – Other goods other than motor vehicles.

Form 181 – Motor vehicles, vehicles caravan etc.

My Taxes, My Duties: Building my Zimbabwe

Inheritance Rebate published on 18/09/2025.

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.

The Commissioner General hereby notifies its valued clients to access their Tax Clearances (ITF263) for the year 2020 as from the following dates:

1. Large Clients and All Medium           - From the 21^th of November 2019
2. All Small Clients - From the 1^st of December 2019

Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued compliant clients to access their Tax Clearances online. For further inquiries, please contact or the visit your nearest ZIMRA offices for more information.

Telephone:     

Download PDF

The Non-FDS Calculation Method was deployed in TaRMS on the 1^st 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 income.

The Non-FDS Calculation Method is applied on the following employees:

Employees who:

• Terminate employment during the year of assessment.
• Change employment during the year of assessment
• Work part time at the same time being fully employed by another employer.
• Start employment during the course of the year.
• Receive pensions.
• Work for more than one employer in one year of assessment.

Calculation of PAYE for Non-FDS employees

• The FDS guide provides that under the Non-FDS system, the employer is required only to deduct P.A.Y.E according to the P.A.Y.E Tables.
• The employer is not authorized to take into account credits in calculating P.A.Y.E for Non-FDS

employees.

Return Submission

• The employer should upload two separate templates, one for FDS and the other for Non FDS employees under the Employee Management Module. Though there are separate templates for FDS and Non-FDS employees, the Taxpayers will only submit one P.A.Y.E return per tax period with a consolidated position for both calculation methods.
• Taxpayers with employees that fall under this calculation method should amend the already submitted returns and separate FDS and Non-FDS employees.
• The employees under Non-FDS are obliged by law to submit tax returns (Individual in Employment (ITF1)) after the end of the year.

My Taxes, My Duties: Building my Zimbabwe

Non-FDS Calculation Method  published on 25/112025.

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.

Definition of an Employer

An employer in Zimbabwe is anyone who pays or is liable to pay employees remuneration, including salaries, wages, fees, and other forms of compensation. This definition includes;

• Resident Employers: Individuals or businesses that pay employees within Zimbabwe.
• Non-Resident Employers: Companies or individuals based outside Zimbabwe who pay employees within the country. Non-resident employers must appoint a resident representative to act on their behalf and notify the Commissioner General of ZIMRA in writing.

An employee is any individual in employment whose remuneration exceeds 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 with the Zimbabwe Revenue Authority (ZIMRA) within 14 days of becoming an employer. Additionally, registered employers must notify ZIMRA within 14 days of;

• Address Changes: Updating their address or business details.
• Ceasing Business: Notifying ZIMRA if they stop being an employer.

Tax Withholding and Payment

Employers are required to:

• Withhold PAYE: Deduct Pay As You Earn tax from employees' salaries and wages.
• Remit PAYE: Submit withheld taxes to ZIMRA by the 10th day of the following month.

Record Keeping and Returns

Employers must maintain accurate records for each employee, including;

• Remuneration Paid: Total amounts paid or payable to each employee
• Allowable deductions: Amounts deducted from each employee’s remuneration
• PAYE Withheld: Amounts deducted as Pay As You Earn tax.
• PAYE Returns: Returns detailing employee earnings and tax withheld. These should be submitted to ZIMRA online by the 5^th day of the following month.
• These records must be retained for at least six years.

Important Deadlines

PAYE Payment: 10th day of the following month.

PAYE Returns (P2) : 5^th day of the following month

My Taxes, My Duties: Building my Zimbabwe.

Employer’s Obligation published on 11/09/2025.

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

The Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued clients that the following motor vehicles have remained uncleared at Beitbridge Border Post for more than the statutory 60 days detention period and are now due for disposal by rummage sale.

Please Note: If the vehicles remain uncleared by 26^th November 2011, they will be disposed off through a public auction (rummage sale) without any further notice.

Commissioner General                                                                                                 Public Notice No. 20 of 2011 

What is a mining title?

A mining title is a legal grant or right, issued by a government body like Zimbabwe's Ministry of Mines and Mining Development, that permits a person or group to explore, develop, and extract mineral wealth from a specific, delineated area. These titles can encompass various forms of interest, including mining claims, leases, and special grants, and are crucial for securing the 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 transfer of mining title.

When is Special Capital Gains Tax due?

Where there is transfer of mining title including where the transfer is by:

1. beneficial owner to a nominee of the beneficial owner.
2. Shareholder in a company that owns, controls or has an interest in mining title.
3. A person or company who has a share, stake or interest in a mining title.

Due Dates for the Payment of Special Capital Gains Tax

The payment of Special CGT for mining titles transferred after 1 January 2024 is 30 days after date of assessment.

Capital Gains Tax and Special Capital Gains Tax Returns and Due Dates 

• The seller submits a CGT return where CGT applies to the transfer.
• The buyer/transferee entity submits their SCGT return through the TaRMS. The SCGT return should comply with section 30B(5)(c) to include:
• an affidavit sworn by the payer (or by the corporate secretary or similar office-bearer of a corporate entity) setting forth—

(i) the amount and currency paid or payable for such transfer of the mining title;

(ii) full particulars of the mining title that was transferred;

(iii) full particulars of the names and addresses of the transferee and transferor entities

• in the case of a body corporates, particulars of the date of incorporation and registration and the names of the directors of the body corporate;
• if any person as a beneficial owner or controller exerts a significant or preponderant voice in the affairs of the transferee entity, the name and address or domicile of the beneficial owner or controller, and the nature and extent of such beneficial ownership or control

Payment of Special Capital Gains Tax

Payment must be made to ZIMRA through the single account in TaRMS

For further assistance visit the official Self Service Portal – SSP at https://mytaxselfservice.zimra.co.zw

My Taxes, My Duties: Building my Zimbabwe

Special CGT published on 25/09/2025.

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.

What is a partnership?

A partnership is defined as a business arrangement where two or more individuals or entities collaborate to operate a business for profit. A partnership is not a legal persona; 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 profits and on income earned from employment with the partnership.

Accrual of partnership profit:

Section 10(2) of the Income Tax Act stipulates that income received by, or accrued to, or in favour of a partnership in any period ending on an accounting date shall be deemed to be income received by, or accrued to, or in favour of the partners on such accounting date in the proportions in which the partners agree to share the profits of the partnership as at such date.

How are partnerships taxed?

Partnerships are not taxed as separate entities. Instead, they are treated as "pass-through" entities. This means that the income generated by the partnership is taxed at the individual partner level rather than at the partnership level. Each partner must include their share of the partnership's income in their personal or corporate tax returns.

Key steps in declaring profit

1. Determine total income: The partnership must first calculate its total income from all sources, which may include sales revenue, interest, and any other income streams.
2. Deduct allowable expenses: Next, the partnership can deduct allowable business expenses, such as operating costs, salaries, rent, and utilities. It’s essential to maintain accurate records of all income and expenses to substantiate these deductions.
3. Calculate net profit: The net profit is determined by subtracting total expenses from total income. This figure represents the profit that will be distributed among the partners.
4. Allocate profit to partners: Based on the partnership agreement, the net profit is allocated to each partner. Once the profit has been allocated, each partner must report their share on their personal income tax return./

What are the compliance and filing requirements for partnerships?

Partnerships must comply with several tax obligations, including:

• Tax registration: Partners must register with the Zimbabwe Revenue Authority (ZIMRA) for tax purposes.
• Filing returns: Each partner must file annual income tax returns, reporting their share of the partnership's income.
• Payment of provisional tax: Partners may be required to make provisional tax payments based on their estimated income.

Can a partnership register for other tax obligations?

Partnerships with employees are required to apply for PAYE. Partnerships can register for VAT if they deal with the supply of taxable goods or services.

My Taxes, My Duties: Building my Zimbabwe

Taxation of Partnerships published on 04/09/2025.

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.