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  complete and submit VAT  returns as per requirement

  calculate and remit the correct VAT due to the Commissioner General of ZIMRA on or before the due date

  issue tax/fiscal  invoices, debit notes or credit notes

  Account for VAT if one sells or retains stock or assets.

  Advise the Commissioner General of any changes in business details or when one ceases trade.

  keep accounting records for at least six years after the tax period to which they relate

   Acquire fiscal devices and fiscalise operations.