No, a tax clearance certificate is issued to a registered taxpayer that is tax compliant or up to date with their tax obligations.

The Tax Clearance Certificate is auto-generated by the ZIMRA TaRMS system to compliant taxpayers only and thereafter, sent through email addresses that are captured in the ZIMRA database. Compliant taxpayers are no longer required to apply for a tax clearance.

It is an obligation for every income generating business to be registered with ZIMRA and have a tax clearance as an indication that their tax affairs are up to date. Banks are obliged to ask their clients for any documents they need including the Tax Clearance certificate.

Advise the person that they are supposed to issue you with a withholding tax certificate to enable you to have a proof of the tax withheld. If the person is not sure ask them to consult ZIMRA for clarification.

On or before the 10th of the month following that in which the payment was made.