- 1. Civil Servant Rebates
- (Taxman's Corner)
- SI 154 of 2001 (Customs & Excise General Regulations), section 144(U) & (V) as read with Statutory Instrument (SI) 124 of 2022, promulgated on July 2022 provide for a rebate of duty on motor vehicles imported ...
- Created on 01 December 2023
- 2. Customs and Excise Duties 2022
- (Customs & Excise)
- On 28 November 2022, the Ministry of Finance and Economic Development published Statutory Instrument 203 of 2022 which replaced the Statutory Instrument 53 of 2017. The new statutory instrument 203 of ...
- Created on 06 March 2023
- 3. Motor Vehicles Imported Under Immigrant’s Rebate
- (Taxman's Corner)
- ... period as may be approved by the Minister; (Customs and Excise (Suspension) (Amendment) Regulations, 2022 (No. 257) as contained in statutory instrument 10 of 2022 What is a motor vehicle? Motor Vehicle ...
- Created on 28 April 2022
- 4. Rebate Of Duty On Motor Vehicles Imported Under The Health Service Loan Scheme
- (Taxman's Corner)
- Statutory Instrument 68 of 2019, Section 144(V) and SI 12 of 2020 provides for rebate of duty on motor vehicles imported under the Health Service Loan Scheme. Who qualifies? A Public Health worker ...
- Created on 07 April 2022
- 5. Suspension of Duty on Immigrant’s Vehicle
- (Uncategorised)
- ... imported under the suspension of duty? An immigrant can import one vehicle for personal use and not for commercial purposes. The qualifying vehicles are listed in the Statutory Instrument 10 of 2022. ...
- Created on 14 March 2022
- 6. Importation and exportation of currency by Travellers
- (Taxman's Corner)
- ... Statutory Instrument 109 of 1996 as read with Statutory Instrument 20A of 2023. IMPORTATION The importation of any currency into Zimbabwe by travellers is not restricted. This implies that any person ...
- Created on 17 February 2022
- 7. Offences And Penalties In Fiscalisation
- (Taxman's Corner)
- What is Fiscalisation? It is the use of fiscal devices to record taxable transactions and other tax information on the read-only fiscal memory at the time of sale. It was first introduced through Statutory ...
- Created on 11 November 2021
- 8. Obligations of a Registered Operator
- (Taxman's Corner)
- Every registered operator is required to fiscalise in accordance with the provisions of Statutory Instrument 148 of 2016?. What are the obligations of a registered operator who is required to ...
- Created on 04 November 2021
- 9. Offences And Standard Scale Of Fines
- (Taxman's Corner)
- The Customs and Excise Act Chapter 23.02 and the Customs and Excise (General) Regulations Statutory Instrument 154 of 2001 provides for penal provisions for various offences committed on import and export ...
- Created on 07 October 2021
- 10. Origin and Preference
- (Customs & Excise)
- ... certain goods originating in these countries. Section 25 of the Customs and Excise (General) Regulations Statutory Instrument 154 of 2001 requires importers to obtain certificates of origin completed ...
- Created on 02 July 2021
- 11. Rebate of duty on goods donated to associations and organisations in Zimbabwe involved in charitable or welfare work
- (Uncategorised)
- ... or welfare, in terms of Sections 103 and 124 of the Customs and Excise (General) Regulations published in Statutory Instrument 154 of 2001, respectively. The qualifying goods should be for free distribution ...
- Created on 04 May 2019
- 12. IMPORTATION AND EXPORTATION OF CURRENCY BY TRAVELLERS.
- (Uncategorised)
- ... Statutory Instrument 109 of 1996 as read with Statutory Instrument 166 of 2024. IMPORTATION The importation of any currency into Zimbabwe by travellers is not restricted. This implies that any person ...
- Created on 04 May 2019
- 13. Goods Designated to Pay Duty in Forex
- (Uncategorised)
- Designation of Foreign Currency Goods The government promulgated Statutory Instrument (SI) Number 252A of 2018 on 23 November 2018. The SI provides for the payment of duty for selected goods ...
- Created on 31 January 2019
- 14. Temporary Import Permit
- (Customs & Excise)
- ... 23:02] as read with Section 104 of the Customs and Excise (General) Regulations, as published in Statutory Instrument 154 of 2001, Question 2: Why do we have this rebate (justification for this rebate)? ...
- Created on 28 October 2016
- 15. Surtax List
- (Customs & Excise)
- The Customs and Excise (Surtax Tariff) Notice, 2012, published in Statutory Instrument (SI) 12 of 2012 has been repealed with effect from 22nd June 2012 and replaced by the Customs and Excise (Surtax ...
- Created on 14 February 2012
- 16. ZIMRA establishes a Masters degree in fiscal studies in conjuction with NUST
- (Social Responsibilities)
- ... various tools of statutory interpretation, including the uses of legislative history materials and the doctrines and textual canons of statutory construction. Practice in the drafting of basic documents ...
- Created on 01 October 2010
- 17. Fiscalised Electronic Devices
- (Company)
- ... Tax Register), Fiscalised Printers and Electronic Signature Devices (ESD). 2. How do I know the type of device I am required to use? The Statutory Instrument referred to stipulates the devices that ...
- Created on 07 September 2010
- 18. Customs and Excise Duties
- (Customs & Excise)
- ... the Excise Tariff even if they are entered under Trade Agreements. Applicable rates of Customs and Excise Duties are set-out in the Customs Tariff Handbook, which is published in the form of a statutory ...
- Created on 01 January 2010
- 19. Immigrants Rebate
- (Customs & Excise)
- ... period as may be approved by the Minister; (Customs and Excise (Suspension) (Amendment) Regulations, 2022 (No. 257) as contained in statutory instrument 10 of 2022 What is a motor vehicle? Motor Vehicle ...
- Created on 01 January 2010
- 20. Mechanics of VAT
- (VAT)
- ... Added Tax Act (CHAPTER 23:12) Value Added Tax (General) Regulations (Statutory Instrument 273 of 2003) Rates of VAT i Standard rate of 15% Generally, all goods and services are standard ...
- Created on 01 January 2010