Statutory Instrument (SI) 150 of 2020 was promulgated on 26 June 2020 to provide regulations and procedures to people who provide information leading to the recovery of revenue from violations of specified Acts administered by the Revenue Authority which include underpayment or non-payment of tax or customs duty.

The information below is aimed at assisting anyone who decides to provide information to Zimra under the Whistle Blower facility.

  1. Who qualifies to provide information?

Any person who submits information regarding violations of any Specified Acts administered by the Revenue Authority qualifies but excludes those specified in 2 below.

  1. Who is not legible to file a claim?
  • an employee of the Revenue Authority or a member of the Revenue Board; or
  • a relative of the Revenue Authority employee or a member of the Revenue Board; or
  • Information obtained in the exercise of official duties as a Revenue Authority employee or a member of the Revenue Board; or
  • a claim filed for reward based on information obtained from an ineligibility person for the purpose of avoiding the rejection of the claim.
  1. What type of information may be provided to Zimra?

Information regarding violations of any of the specified Acts administered by the Revenue Authority which leads to recovery of revenue. Examples of violations are under payment or non-payment of tax or customs duty.

  1. What type of information may not be provided to Zimra?

Information as defined in the regulations which covers the following-

  • Information already in the public domain at the time it is provided to the Commissioner –General.
  • Information obtained from a government report, hearing, audit or investigation including audits done by or one behalf of the Auditor –General;
  • information already in the custody of the Commissioner – General;
  • information 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. What is “Revenue recovered”?

Revenue recovered includes  -

  • Taxes or any levies charged in terms of the Income Tax Act (Chapter 23:06)
  • Capital gains tax charged in terms of the VAT Act (Chapter 23:12)
  • Value added tax charged in terms of the VAT Act (Chapter 23:12)
  • Customs and excise duty in terms of the Customs and Excise Act (Chapter23:02)

When calculating the reward for information “revenue recovered” excludes

(i) interest, fines and penalties;

(ii) penalties in the form of forfeiture by the State;

(iii) assessed income tax, capital gains tax, customs duty and value added tax under appeal;

  1. Conditions for payment of reward

Reward is paid to the person making the claim subject to satisfaction with the following conditions-

  • The original information supplied contributes directly to the revenue actually recovered
  • The payment of the reward is funded from proceeds of revenue actually recovered.
  • The person was not involved in the planning and initiation of the actions that led to the violations of the Scheduled Acts in terms of which the claim is being made.
  • The information on which the reward is based shall be submitted to Revenue Authority under penalty of perjury;
  • That the claim for reward under section 34B of the Act must be accompanied by an original signed declaration under perjury, as follows-

“I declared under penalty of perjury that I have examined this application, my accompanying statement, and such application is true, correct, and complete, to the best of my knowledge and belief,”

  • Each individual person under penalty of perjury must sign claims filed by more than one claimant (joint claims).
  • The Revenue Authority shall deem the original declaration in (e) above to cover any subsequent information submitted by the person making the claim.
  • The Commissioner – General shall raise assessments and pay ten per centum of the actual revenue recovered within forty-five days after the date of the recovery.
  1. Documentation required for making a claim

(a) Claim to be done on Application For Reward For Original Information [Form RFI 1]

(b) Supporting documents where available;

(c) Supporting statements explaining the information provided or where it can be accessed.

  1. Under what circumstances can a claim for reward be amended?

If a claimant files a claim for reward that

  • does not include specific and credible information as specified in the second schedule of the regulations.
  • is based on information that was not submitted under penalty of perjury as required by section 9(e) of the regulations aforementioned regulations, the Revenue Authority shall notify the person of the deficiencies and provide the person an opportunity to amend the claim for reward.
  1. What is the quantum of the reward offered?

The reward granted to a person for the supply of original information shall be ten percent (10%) of the revenue actually recovered.

  1. Confidentiality of claimant and disclosure of information

The Authority will use its best efforts to protect the identity of any person providing information in terms of these regulations within the provisions of the Scheduled Acts it administers.

  1. Indicate where they are supposed to submit the information.
  2. Explain whether they can phone using the whistle-blower facility numbers.

 Potential informants can obtain further information at the ZIMRA Whistleblowing Office on the following email address and phone numbers:

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

Telephone: (0242) 750126


COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.

My Taxes, My Duties: Building my Zimbabwe!!