Commercial Vehicle, means any vehicle used for trading or used commercial purposes, for example, taxis, commuter omnibuses, hired vehicles, towing vehicles equipped   with lifting and towing equipment, buses, haulage trucks, funeral parlour vehicles among other vehicles. Commercial vehicles also include those used in the operation of transport services in transit through Zimbabwe. Such vehicles are cleared under Commercial Temporary Import Permit (CTIP). Triptyques or carnets may also be used in the place of a CTIP.

Foreign Commercial vehicles shall not remain in Zimbabwe for an unbroken period of more than:

• Three (3) working days Five (5) days for abnormal loads) if in transit through Zimbabwe in terms of the Customs and Excise (General) Regulations (SI 154 of 2001) Section 60(5)(e)
• 14 days if coming to offload and/or load goods in Zimbabwe (extensions may be made in circumstances approved by the Station/Shift Manager).

Carbon tax and third party Insurance shall be paid for all vehicles admitted on CTIP. However, where one holds a COMESA Yellow Card Insurance or the Automobile Association of South Africa Insurance Policy, third party insurance shall not be           charged.

A CTIP is valid for a maximum period of 90 days and multiple entries allowed within this   paid for multiple entry, the CTIP shall be processed for a period covered by a valid insurance and carbon tax. The CTIP shall be surrendered at the expiry of the 90 days, upon which a fresh CTIP shall be issued.

 

 

 

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

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

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. 

ZIMRA would like to advise all its valued clients that all taxpayers who are not satisfied with an assessment or decision by the Commissioner have a right to object to the assessment and certain decisions issued by the Commissioner. The rights to object are provided for under the Acts as follows:

• Section 62 as read with the 11^th Schedule to the Income Tax Act
• Section 32 of the Value Added Tax Act
• Section 25 of the Capital Gains Tax Act

The decisions to which taxpayers can object to are referred to in the above acts and taxpayers should check whether the decision being objected on is listed in the above Acts.

Where and to whom should the Objection be lodged?

• The objection should be addressed to the Commissioner.
• The letters of objection are submitted at Head Office or at the nearest ZIMRA Office which the taxpayer deals with.
• Upon receipt of the objection, ZIMRA will acknowledge receipt and inform the client that the objection is going to be processed and a decision is going to be communicated to them.

 

Processing Steps of the objection

In summary, upon receipt of the objection, the following process take place:

1. The Case Officer who would have audited the case is required to write a report explaining his/her findings in response to the objection.
2. The Regional Technical Manager reviews the objection report and letter then drafts a report for the Regional Manager’s consideration.  
3. The Regional Report is submitted to the Commissioner at Head Office. The Regional report and letter of objection are reviewed by the Dispute Resolution Section. A report is prepared and submitted for consideration by the Commissioner.  
4. The commissioner reviews the reports submitted and comes up with determination.

Why is the Objection Process Important to Taxpayers?

1. The process provides unsatisfied taxpayers upon whom assessments or decisions are made with a platform for a fair hearing regarding particular tax issues which they need recourse on.
2. The objection process can change tax burden position of the dissatisfied taxpayer.

Important Conditions to Note when lodging an Objection

1. Any person dissatisfied with an assessment, decision or determination issued by the Commissioner may lodge an objection to the Commissioner, within 30 days after receipt of the notice of assessment or of the written notification of the decision or determination.
2. An objection must be done in writing to the Commissioner stating clearly the grounds of objection. A verbal objection cannot be accepted.
3. No objection shall be entertained by the Commissioner which is not delivered at his office or posted to him in sufficient time to reach him on or before the last day appointed for lodging objections, unless the taxpayer satisfies the Commissioner that reasonable grounds exist for delay in lodging his/her objection. Late lodgement of an objection outside the prescribed timelines has to be accompanied by justification as condonation is not automatic.

ZIMRA Determination.

On receipt of a notice of objection to an assessment, a decision or the determination, the Commissioner:

1. May reduce or alter the assessment, alter the decision or, as the case may be, increase or alter the reduction or may disallow the objection; and
2. Shall send the person upon whom the assessment has been made or to whom the decision has been conveyed or, as the case may be, to whom the reduction has been allowed, notice of the reduction, increase, alteration or disallowance.
3. Taxes legislation provides that a decision to an objection has to be done within three months after receiving the notice of objection.
4. Where a determination is not received within three months after receiving the notice of objection, the objection is deemed to have been disallowed.

 

Recourse if a taxpayer is not satisfied with the Commissioner’s determination.

1. Under Sections 65 of the Income Tax Act [Chapter 23:06], taxpayers can appeal to the Special Court for Income Tax Appeals or the High Court if not agreeable to the determination by the Commissioner. For VAT, the taxpayer can appeal to Fiscal Appeal Court. Every notice of appeal shall be in writing, shall state whether the appellant wishes to appeal to the High Court or to the Special Court and shall be lodged with the Commissioner within 21 days after receiving the determination to the objection.
2. The taxpayer can still further appeal to the Supreme Court if they are not satisfied with the Special Court for Income Tax Appeals or the High Court Special Court decision in terms of Section 66 of the Income Tax Act or sections 34 under the VAT Act.

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

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

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. 

ZIMRA advises its valued clients that Section 4A of the Finance Act (Chapter 23:04) states that a person whose taxable income from employment is earned in whole or in part in a foreign currency shall pay tax in the same or another specified foreign currency on so much of that income as is earned, received or accrued in that currency. In line with these provisions, clients are hereby reminded that where remuneration is paid in foreign currency, the PAYE arising from this income should be in foreign currency. What is Remuneration Remuneration means any amount of income which is paid or payable to any person by way of any salary, leave pay, allowance, wage, overtime pay, bonus, gratuity, commission, fee, emolument, pension, superannuation allowance, retiring allowance, stipend or commutation of a pension or an annuity, whether in cash or otherwise and whether or not in respect of services rendered. Advantages and benefits granted to an employee, spouse or child form part of remuneration. The following are the advantages and benefits that form part of remuneration: -board or occupation of quarters or residence, -use of company furniture or motor vehicle, -use of or enjoyment of any other property, loans, school fees benefit, any allowance -and passage benefit. 2021 Forex and Local Currency Tax Tables Highlights For the year 2021, there are separate PAYE Tax Tables for Foreign Currency (USD) and Local Currency (ZWL$).  The currency of remuneration determines the Tax Table to be used by the taxpayer. Highlighted below are quick insights of the USD and ZWL$ tax tables: -Foreign Currency (USD) Tax Tables for 2021 remained the same as year 2020 -Tax Free Threshold remains at USD840 per annum or USD70 per month -Exempt Bonus USD320 per annum -Zimbabwean Dollar (ZWL$) Tax Tables for 2021 have been amended -Tax Free Threshold is now ZWL$ 120,000.0 per annum or ZWL$ 10,000 per month -Exempt Bonus is now ZWL$25,000 per annum   Calculation of PAYE -Determine the gross income by adding up basic salary and allowances (remuneration) -Deduct exempt income and allowable deductions (exempt income includes bonus whilst allowable deductions include contributions to a pension fund). - Determine taxable income and rate of tax applicable as per PAYE tables on the following link below          https://www.zimra.co.zw/domestic-taxes/tax-tables -Calculate PAYE. -Add AIDS Levy at 3% to come up with the tax due Calculation of PAYE where one earns in USD and ZWL Convert remuneration earned in RTGS Dollars to foreign currency at the prevailing Interbank rate; -Add the remuneration determined above, to the remuneration earned in foreign currency to get total remuneration. -Deduct allowable deductions to obtain the taxable amount. Deductions earned in RTGS$ should also be converted to foreign currency. -Calculate PAYE in foreign currency using the foreign currency tax tables. -Subtract the credits to determine the PAYE payable. Any credits earned in RTGS$ should be converted to foreign currency using the prevailing interbank rate as at date of running the payroll. -Compute tax payable in foreign currency and in RTGS proportionately.  Clients are kindly advised to take note of the following issues: -Taxpayers can take advantage of the voluntary disclosure facility and make a full declaration of taxes previously omitted in tax returns and any business malpractices previously employed. -All PAYE returns (P2 forms) should be completed in full and submitted through the ZIMRA e-services platform (http://efiling.zimra.co.zw). -All payments should be done on time through banks. Refer to the following link on ZIMRA website for ZIMRA Bank Accounts details: https://www.zimra.co.zw/profile/2037-zimra-bank-accounts COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.     My Taxes, My Duties: Building my Zimbabwe!! Disclaimer

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. 

Customs – Business Relationship   In line with international best practice and the Customs and Excise Act [Chapter 23:02] section 216B, Zimbabwe has implemented the Authorised Economic Operator (AEO) programme.   1.    Authorised Economic Operator (AEO) AEO is a programme under the World Customs Organisation (WCO) SAFE Framework of Standards to secure and enhance international supply chain security and facilitate movement of legitimate goods across international borders. An AEO may defined as a party involved in the international movement of goods in whatever function that has been approved by or on behalf of a national Customs Administration as complying with WCO or equivalent supply chain security standards. AEO include inter-alia manufacturers, importers, exporters, brokers, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouses, distributors. The facility is open to all stakeholders in this supply chain. 2.    ZIMRA AEO Programme Administered by Customs and Excise Division, the AEO Programme is a voluntary programme open to all business entities that participate in the global supply chain. Business entities that meet pre-determined compliance standards are accredited as AEOs and as such enjoy appropriate facilitation on Customs clearance. 3.    Benefits of AEO Programme Faster movement of cargo through the Border/Port of entry Simplified Customs formalities Fewer physical and document-based controls Reduced demurrage and other related costs Priority treatment in query resolution Choice of the place for physical examination Facilitation for movement of cargo during periods of trade disruptions Improved relations with ZIMRA Promotes an AEO accredited entity as a secure and reliable trade partner thereby improving business competitiveness. Mutual recognition of AEO authorizations between Customs authorities as a long term benefit. Provides businesses with internationally recognized security standards. The opportunity to self-assess allows entity to have a full insight into its operations and business practices, identify and strengthen any security or compliance related weaknesses 4.    Qualification Criteria Any entity interested in getting benefits of the AEO programme shall apply in writing to the Commissioner of Customs & Excise for accreditation. The entity must meet the following conditions: Be established in Zimbabwe; Have appropriate record of compliance with Customs and other relevant laws; Have a satisfactory system of managing commercial and, where appropriate, transport records; Have proven financial solvency; and Ensure that there is general maintenance of approved security and safety standards at both the entity`s place of operations as well as its business systems and procedures. 5.    AEO Application Process Consultation with nearest ZIMRA office on AEO application procedure Completion of and submission of self-assessment questionnaire, application form and other relevant attachments required for the granting of AEO status Examination of application by ZIMRA Onsite inspection by ZIMRA AEO authorization 6.    Obligations of an AEO The AEO is required to; Keep proper records it terms of Section 223 of the Customs & Excise Act [Chapter 23:02]. Maintain an accounting system which is in accordance with the Generally Accepted Accounting Practices (GAAP) and which facilitates audit based customs control. Ensure that its staff members conduct business in accordance with the procedures of the Customs & Excise Act and any other Act administered by ZIMRA or any instructions given by the Commissioner of Customs & Excise. Ensure a relationship of good faith is maintained by its staff at all times in dealing with the ZIMRA. Allow ZIMRA officers physical and electronic access to the information and documents as provided for in terms of Section 223 of the Customs & Excise Act. Use compatible E-Systems for Customs procedures and commit to regularly upgrade the systems. Ensure that its premises are in conformity with the appropriate security and safety standards.   COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe. My Taxes, My Duties: Building my Zimbabwe!!   Disclaimer 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.

The Zimbabwe Revenue Authority (ZIMRA) has a facility for rewarding private individuals who choose to participate in plugging of revenue leakages through tax and duty evasion The whistle-blower facility rewards legitimate informants who provide information that result in the recovery of revenue which would otherwise have been lost if the information had not been given. This facility was established through Section 34B of the Revenue Authority Act (Chapter 23:11) in 2001. The administration of the facility was enhanced following the gazetting of Statutory Instrument 150 of 2020 on 26 June 2020 to regulate the administration of the rewards.

Eligibility to Report

• Any person who is not an employee of the Authority or member of the Revenue Authority Board
• Any person who is not a near relative of an employee of the Authority or a member of the Revenue Authority Board
• The person should not have obtained the information in the exercise of his/her official duties as an employee of the Authority or member of the Revenue Board.
• The person should not have obtained the information from an ineligible person for the purposes of avoiding rejection of a claim.

Information not eligible for a reward

• 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.
• Obtained from a government report, hearing, audit or investigation including audits done by or on behalf of the Auditor General.
• Already in the custody of the ZIMRA Commissioner-General.
• 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.

 

Determination of reward

The reward granted to a person for the supply and successful use of original information submitted for the purposes of section 34B (2) of the Act shall be at a rate of ten per centum of the revenue actually recovered. The term revenue refers to the principal liability established and does not include penalties, interest, fines and forfeitures to the State.

 

Conditions for Payment

A reward for the supply of information submitted to the Revenue Authority is paid to the person making a claim subject to satisfaction with the following conditions:

• Information reported for a reward by an eligible person was done through completion of form RFI 1 which is prescribed in the second schedule to Statutory Instrument 150 of 2020.
• The information on which the reward is based was submitted to Revenue Authority under penalty of perjury;
• The original information supplied contributed directly to the revenue actually recovered;
• The payment of the reward is funded from proceeds of revenue actually recovered;

 

N.B: Where the taxpayer is disputing the liability established; no reward will be paid until such a dispute has been resolved even if ZIMRA may have taken measures to recover the tax.

Confidentiality

ZIMRA undertakes to protect the identity of the informants at all times as provided for in the secrecy provisions of the Revenue Authority Act.  The following measures are in place to protect the identity of the whistle-blower and integrity of the facility:

• All ZIMRA employees are bound by the Oath of Secrecy in terms of Section 34 A of the Revenue Authority Act not to disclose whistle-blower details.
• Central and secure point for interface with informants i.e. Office of the Commissioner Revenue Assurance
• Investigators of the cases have no access to origin of the information
• No interface between the whistle-blower and the investigators

 

Important Information to Note

1. General information, hearsay or speculations, which do not prove specific violations of the Revenue Acts, the tax heads involved and the period of the offence, are not accepted for reward purposes.
2. Cases are not accepted if the information pertains to a case already under investigation by ZIMRA.
3. 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. Potential whistle-blowers are strongly advised against abusing the facility to settle personal vendettas.
4. It should be noted that where one intends to benefit from the whistle-blower facility, the information furnished to ZIMRA should not have been reported to any other law enforcement agencies first such as Zimbabwe Republic Police (ZRP), Reserve Bank of Zimbabwe (RBZ), National Economic Conduct Inspectorate (NECI), and Zimbabwe Anti-Corruption Commission (ZACC).

 

Whistleblowing Under COVID--19

In support of the Government of Zimbabwe’s thrust to contain and mitigate the spread of the Covid-19 pandemic whistle-blowers are encouraged to lodge their reports on the email address This email address is being protected from spambots. You need JavaScript enabled to view it. and to contact the whistle blower office on Telephone No. (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!!

 

Disclaimer

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. 

Every taxpayer who is not satisfied with an assessment or a decision made by the Commissioner may lodge an objection in terms of the following provisions: Section 62 of the Income Tax Act [Chapter 23:06] as read with the 11th Schedule to the same Act Section 25 of the Capital Gains Tax (CGT) Act [Chapter 23:01] Section 32 of the Value Added Tax (VAT) Act [Chapter 23:12] The decisions issued by the Commissioner which can be objected to are clearly stated in the three Acts listed above.   Time frame to lodge an objection The objection should be lodged within Thirty (30) days after the date of the notice of assessment or of the written notification of the decision or determination. No objection shall be processed by the Commissioner if not delivered at his office or posted to him in sufficient time on or before the last day of the prescribed thirty days, unless the taxpayer satisfies the Commissioner that reasonable grounds exist for delay in lodging his objection.   Manner of lodging the objection The objection should be in writing and should specify in detail the grounds of objections upon which the objection is being made. The Commissioner will communicate the decision made after consideration of the stated grounds of objection. If the Commissioner has not notified the person who lodged the objection of his decision within Three (3) months after receiving the notice of objection, or within such longer period as the Commissioner and that person may agree, the objection shall be deemed to have been disallowed. If the objection is disallowed and the taxpayer is still aggrieved of the outcome, an appeal can be made to the Special Court in terms of Section 65 of the Income Tax Act (Chapter 23:06) or Fiscal Appeals Court in terms Section 33 of the Value Added Tax Act (Chapter23:12). Payment of tax pending decision on objection and appeal ·         The obligation to pay any tax, additional tax, penalty or interest chargeable shall not, unless the Commissioner so directs, be suspended by any objection or appeal pending the decision by the Commissioner or the court of law. ·         If an assessment or decision is adjusted on appeal, a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded and amounts short paid shall be recoverable with interest. ·         All taxpayers should note, therefore, that the lodging of an objection does not set aside the requirement for the payment of taxes, penalties and interest as assessed. Stay safe. Always remember to sanitise, wash your hands with water and soap. My Taxes, My Duties: Building my Zimbabwe!!   Disclaimer 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.

Importation of goods in Zimbabwe can be restricted, prohibited or done freely without any restrictions. The Ministry of Industry and Commerce restricts importation of certain goods in terms of the Control of Goods (Import and Export) (Commerce) Regulations of 1974. These were published through government notice 766 of 1974. Generally, through the years, there has been several amendments to restrictions on importation as governed by the Ministry of Industry and Commerce.

The first schedule (which lists the goods requiring a licence on import) of the Control of Goods (Import and Export) (Commerce) Regulations of 1974 has been amended through Statutory Instrument 89 of 2021 by the insertion of the following goods.

1. Second Hand Motor Vehicles which are ten years or older from the date of manufacture

Second hand motor vehicles which are 10 years or older from the date of manufacture at the time of importation shall require an Import Licence from the Ministry of Industry and Commerce

The Motor Vehicles include the following irrespective of whether it is propelled by an electric motor, compression or spark ignition internal combustion piston engine:

• Motor Cars and Motor Vehicles for the transport of ten or more persons including the driver (e.g. motor buses, coaches, trolleybuses and gyro buses) having any type of motor classified under Heading 8702 of the Customs Tariff.
• Motor Cars and other Motor Vehicles classified under Heading 8703 of the Customs Tariff principally designed for the transport of persons such as Station wagons,
• Racing cars,
• Vehicles specially designed for traveling on snow, golf cars and similar cars
• Motor cars (such as limousines, taxis, sports cars and racing cars),
• Specialised transport vehicles (such as ambulances, prison vans and hearses),
• Motor homes (i.e. vehicles equipped for habitation),
• Four wheeled motor vehicles having a motor car type steering system
• Motor Vehicles for the Transport of Goods with a Gross Vehicle Mass not exceeding 5 Tonnes (excluding specialised vehicles used in mining) classified under Headings 8704.2120, 8704.2130, 8704.2140, 8704.2190, 8704.3120, 8704.3130, 8704.3140 and 8704.3190 of the Customs Tariff commonly referred to as Double Cabs or Twin Cabs.

The import licence will not apply to Commercial vehicles for example tractors, haulage trucks, earth moving equipment and other specialised vehicles used in mining and construction sectors 

 

2. Sugar

An Import licence from the Ministry of Industry and Commerce is now required for the importation of sugar into Zimbabwe.

The controlled sugar includes:

• Cane or Beet Sugar, chemically pure sucrose in solid form, classified in Heading 1701 of the Customs Tariff.
• Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel classified in Heading 1702 of the Customs Tariff.
• Molasses resulting from the extraction or refining of sugar classified under heading 1703 of the Customs Tariff.
• Sugar confectionery (including white chocolate), not containing cocoa. Sweets are however exempt from the requirement of an import licence

3. Cement

Requirements for an import licence shall apply to Portland Cement as described below:

2523. White cement whether or not artificially coloured classified under Tariff Heading 2523.2100 of the Customs Tariff.
2524. Any other Portland Cement classified under Tariff Heading 2523.2900 of the Customs Tariff.

This notice came into effect on the 2^nd of April 2021.Accordingly, all the above goods imported (after the specified date), without an Import Licence from the Ministry of Industry and Commerce shall be detained pending production of the importing licence. Goods for which a permit is not granted by Ministry of Industry and Commerce shall not be released to the owner.

Please note that it is an offence in terms of Section 48 of the Customs and Excise Act to import controlled goods without the required permit or licence. Importers are therefore encouraged to obtain the licence before importation of these goods to avoid unnecessary delays at the entry points.

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

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

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. 

To contact ZIMRA: WhatsApp line:                           +263 782 729 862   Visit our website:                         www. zimra.co.zw Follow us on Twitter:                   @Zimra_11 Like us on Facebook:                   www.facebook.com/ZIMRA.ZW Send us an e-mail:                       This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw Call us (Head Office):                   0242 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP:                                            http://ecustoms.zimra.co.zw/etip

Clients are advised that they can register newly imported or freshly built motor vehicle at selected Zimbabwe Revenue Authority (ZIMRA) offices nationwide.  All that clients need to do is bring two sets of the following documents, one being the original set and the other being photocopies:

1. Customs Clearance Certificate (CCC)
2. Form 49 payment receipt/ Form 21 – Bill of entry plus release order.
3. Valid electronic police clearance (NB. it expires after 14 days).
4. Proof of residence for the applicant which is not more than three months from the date of issue.
5. Photocopy of national identity document for the person whose name appears on the CCC.
6. Valid Motor Vehicle Insurance.
7. Where the owner does not present themselves at the time of registration, an affidavit authorising registration of the vehicle on their behalf, oran appointed agent to carry out the process on their behalf is required.
8. Valid ZIMRA stamped Clearing Agent identity card – this applies to clearing agents appointed by the owner of the vehicle to undertake the registration on their behalf.
9. In the case of companies for commercial vehicles, certificate of incorporation and a valid tax clearance certificate (ITF263) or payment of presumptive tax.
10. In the case of application for red on white number plates, Road Operators’ Licence issued by the Ministry of Transport and payment of presumptive tax.
11. Tax invoice in the case where the motor vehicle was bought from a motor vehicle dealer such as Willowvale Mazda Motor Industry and other dealers.

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

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

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. 

This article focuses on when, how and on what goods are detained by the Zimbabwe Revenue Authority (ZIMRA) through issue of a Receipt for Items Held and Notice of Seizure.

1. Receipt for Items Held (RIH)

This is a receipt issued when goods are detained pending fulfilment of certain conditions by the owner of the goods. The circumstances when goods are detained on Receipt for Items Held are as follows:

1. a) When an importer properly declares dutiable goods but is unable to simultaneously pay the duties due.
2. b) When an importer or exporter properly declares controlled goods but does not have the required permit or licence for the goods.

c)When an importer or exporter properly declares goods but does not have adequate documentation to enable the clearance.

d)When goods are abandoned or when the importer or exporter is unknown.

1. e) Any other instances which warrant that the goods be detained.

• Period of detention for goods on Receipt for Items Held

The owner of the detained goods is able to claim the goods upon fulfilment of the detention conditions within a maximum of sixty (60) days from the date of detention. Thereafter, ZIMRA can dispose of the goods through rummage sale or appropriation to the state.

2. Notice of Seizure

Goods are seized when they are the subject matter of an offence on importation or when an importer contravenes the provisions of the Customs and Excise Act (Chapter 23:02) and any other laws relating to Customs and Excise.

• Some of the most common offences are:

1. a) Smuggling
2. b) False Declaration.
3. c) Forgery of documents for Customs and Excise purposes.
4. d) Bribery
5. e) Use of vehicle for smuggling purposes
6. f) Prohibited goods

• Period of detention for seized goods

The goods are detained until such time when:

• The person from whom the goods were seized has made written representations to the Regional Manager for possible release of goods.
• The owner of the goods has met the conditions set out by the Commissioner.

Such time should not exceed ninety (90) days from the date the goods were seized. Thereafter, ZIMRA can dispose of the goods through various disposal methods, which are available.

3. Release of Detained Goods

Storage charges in the form of state warehouse rent for goods detained in a ZIMRA state warehouse are also payable and accrue from the date of detention to the release date. Please note that for goods held at a container depot, transit shed, or any other designated customs area, the storage charge applicable shall be that charged by the operator and the charge is paid to the operator.

4. How Are Goods Disposed of by ZIMRA?

The following are some of the disposal methods:

• • Sale of goods through a public auction.
• • Sale of goods through an informal tender.
• • Destruction of perishable and dangerous goods.
• • Appropriation to the state.

Please note that perishable goods and dangerous goods may also be sold out of hand before the expiry of the sixty or ninety-day period.

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