ZIMRA is an agent of the Zimbabwean Government whose main responsibility is revenue collection. This is done through the administration of the following Acts:
Income Tax Act [ Chapter 23:06]
Value Added Tax (VAT) Act [Chapter 23:12]
Capital Gains Tax (CGT) [Act Chapter 23:01]
Customs and Excise Act [Chapter 23:02]
In addition to revenue collection ZIMRA also has the following mandates:
Facilitate trade and travel. This is achieved by ensuring smooth movement of goods and people through inland and border ports of entry/exit.
3. Advise Government on fiscal and economic matters. This includes revenue forecasting, participation in national budget process and revision of Acts.
4. Protect civil society. ZIMRA’s operations also include curbing smuggling and any forms of international trade crime as well as to enforce import, export and exchange controls. Most of these controls are meant to protect the consumer against dangerous and harmful drugs, hazardous substances, expired drugs, pornographic, objectionable or undesirable materials, and harmful substances.