Appointment of Public Officers

Section 61 of the Income Tax Act [Chapter 23:06] stipulates that every company which carries on a trade or has an office or other established place of business in Zimbabwe shall at all times be represented by an individual residing therein as a Public Officer. The Public Officer should be appointed within one month from the establishment of the company’s office or other place of business. Such individual shall be appointed by the company or by an agent or legal practitioner who has authority appointment authority and shall have to be approved by the Commissioner. If a company fails to appoint one, the Public Officer of such a company the managing director, director, secretary or other officer of the company as the Commissioner may designate a representative for that purpose.

Role of the Public Officer

  • Receive all communications from ZIMRA including every notices, processes or proceedings which may be given, served upon or taken against the organisation, made to the attention of the Public Officer.
  • A public officer can be an agent of such company, a person acting or appearing to act in the management of the business or affairs of such company.
  • Anything done by the public officer while acting for the company is deemed done by the company which he/she represents. That is, Public Officer is answerable for any omission or commission done or to be done by the company in terms of the tax law.
  • Every Public Officer shall be answerable for the doing of all such acts, matters or things as are required to be done by a taxpayer under the Income tax Act. In case of default by a taxpayer the public officer is also liable to the penalties.
  • Public Officer acts as the voice or representative of the taxpayer/company/organisation regarding tax matters and represents the company in any meetings with ZIMRA.

ZIMRA Requirements for registration of public officers

All Public Officers must register with ZIMRA. The Authority has put in place instructions for its staff to discuss company tax matters with the Public Officers only, unless authorised by the Public Officer to handle the issues with any other person. Requirements for registration of public officers are as follows:

  • Letter of appointment as public officer, stating the full name, identity number (ID) number, residential address and a statement to the effect that the public officer is a signatory to the company’s bank account
  • Proof of residence in form of utility bills, support with affidavit if not in your name
  • Certified copies of identity documents for Public Officer/ Representative.


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This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.