The Zimbabwe Revenue Authority (ZIMRA) wishes to inform the public that in an effort to eradicate tax and duty evasion it operates a whistle-blower facility. Under this facility, ZIMRA rewards legitimate whistle-blowers (informants) on cases relating to tax evasion as guided by Section 34B of the Revenue Authority Act (Chapter 23:11) as read with Statutory Instrument 150 of 2020.

Statutory Instrument 150 of 2020 which was gazetted on 26 June 2020, regulates the payment of rewards to informants upon whistle blowing and recovery of revenue. The reward is calculated at 10% of the revenue that is actually paid by the taxpayer to ZIMRA, in settlement of a liability that is established using the information supplied by the informant.

  1. Who can report a case to ZIMRA?

Any individual can report a case for the purposes of whistle-blowing except the following:

    1. An employee of ZIMRA or its Board members
    2. A near relative (as defined in section 34B of the Revenue Authority Act) of a ZIMRA  employee or Board member
    3. Anyone whose information was obtained from the persons mentioned in (a) and (b) above.
  1. Information not eligible for a reward under the whistle-blower facility

Information :

  1. already in the public domain at the time it is reported, for example, in the press, on the internet or any other public online domains.
  2. obtained from a government report, hearing, audit or investigation including audits done by or on behalf of the Auditor General.
  3. already in the custody of the ZIMRA Commissioner-General.
  4. obtained by State employees or consultants hired by the State or any board member appointed by the State during the course of their official duties.
  1. How to report a case

Information reported for a reward by an eligible person should be done through completion of form RFI 1 which is prescribed in the second schedule to Statutory Instrument 150 of 2020. The form is obtainable from the ZIMRA Whistle Blowing Office after detailed conditions of accepting a case have been fully explained to a potential informant.

If the information provided leads to the recovery of taxes, a monetary reward of 10% shall be paid to the informant. The reward is funded from the amount actually paid by the taxpayer towards the debt established from the specific information supplied by the informant.

Please note that for purposes of calculating the 10% reward, the established debt will not include any penalties, interest and fines so raised by the Commissioner-General.

Where the taxpayer reported on by the informant disagrees with the established debt and makes an appeal either internally with the Authority, or with the Courts, no reward will be processed for the informant until the appeal process is finalized. Where the recovery of tax is in the form of goods and these goods are eventually forfeited to the State, no reward will be paid.

The provision of false information or misrepresentation by informants is an offence which attracts a fine not exceeding level seven or imprisonment for a period not exceeding two years or both such fine and such imprisonment.

ZIMRA undertakes to protect the identity of the informants at all times as provided for in the secrecy provisions of the Revenue Authority Act.

Please be advised that ZIMRA is in the process of fully automating the whistle blower facility. The public will be informed of changes in reporting information under the automated environment.

Potential informants can obtain further information by contacting the ZIMRA Whistle-blower Office on the following email address and contact telephone number.

This email address is being protected from spambots. You need JavaScript enabled to view it.

Telephone No. (0242) 750126

My taxes, My duties: Building my Zimbabwe!