|
TAX HEAD
|
DUE DATE
|
|
Employees’ Tax (Pay As You Earn - PAYE)
|
By the 10th day of the following month
|
|
Quarterly Payment Dates (QPDs)
|
|
|
1st QPD (10%)
|
25th March
|
|
2nd QPD (25%)
|
25th June
|
|
3rd QPD (30%)
|
25th September
|
|
4th QPD (35%)
|
20th December
|
|
Withholding Taxes:
|
|
|
Non-Resident Shareholders’ Tax
|
Within 30 days from the date of payment or crediting for the benefit of the beneficiary
|
|
Resident Shareholders’ Tax
|
Within 10 days from the date of payment or crediting for the benefit of the beneficiary
|
|
Non-Resident Tax on Fees
|
Within 10 days from the date of payment or crediting for the benefit of the beneficiary
|
|
Non-Resident Tax on Remittances
|
Within 10 days from the date of payment or crediting for the benefit of the beneficiary
|
|
Resident Tax on Interest
|
Within 10 days from the date of payment or crediting for the benefit of the beneficiary
|
|
Non-Resident Tax on Royalties
|
Within 10 days from the date of payment or crediting for the benefit of the beneficiary
|
|
Automated Financial Transactions Tax
|
By the 10th day of the month following the month in which the transaction was effected
|
|
Demutualisation Levy
|
Within three (3) months after issuing the Zimbabwean member concerned with the free shares
|
|
Tobacco Levy
|
Within 48 hours from the date of sale of the auction and contract tobacco.
|
|
Intermediate Money Transfer Tax
|
By the 10th day of the month following the month in which the transaction was effected
|
|
Withholding Amounts under Contracts
|
On or before the 10th day of the following month after payment
|
|
Non-Executive Directors’ Fees
|
Within 10 days from the date of payment of the fees or crediting for the benefit of the beneficiary.
|
|
Property or Insurance Commission Tax
|
By the 10th day of the month following the month of payment
|
|
Informal Trader’s Presumptive Tax
|
Within 30 days from the date the amount is recovered
|
|
Mining Royalties
|
Not later than the 10th day of the month following the month in which the proceeds are received
|
|
Capital Gains Withholding Taxes
|
Not later than the 3rd working day from the date when the payment was made
|
|
Value Added Tax (VAT):
|
|
|
VAT
|
By the 25th day of the following month
|
|
VAT on Imported Services
|
Within 30 days of the earlier of time an invoice is issued by the supplier or recipient or the time any payment is made by the recipient in respect of that supply
|
|
Deferred VAT
|
From a minimum of 90 days up to a maximum of 180 days from the date of deferment, depending on the value of the goods
|
|
Stamp Duty
|
By the 10th day of the following month
|
|
Betting Tax
|
By the 25th day of the following month
|
|
Excise Duty
|
In the case of tobacco manufacturers, on or before the 20th of each month following the month in which the tobacco was disposed of, or removed from the licensed premises
In the case of other excise manufacturers, on or before the 20th of each month following the month in which the excisable goods are disposed of, or removed from the licensed premises
|