zimra logo.jpg - 33.45 KbThe Zimbabwe Revenue Authority (ZIMRA) hereby reminds clients whose taxable income includes amounts which are not subject to Pay As You Earn (PAYE), of the following due dates for the payment of Provisional Tax for the tax year ending 31st December 2015. This includes all clients in receipt of, or to whom income accrued from trade or investment.



Quarterly Payment Date (QPD)

Due Date

(on or before)

Instalment Due

(% of the annual tax payable)


25th March, 2015



25th June, 2015



25th September, 2015



20th December, 2015



For the purpose of calculating the Provisional Tax for each QPD, you are required to estimate the annual tax due and calculate the respective percentage of tax due for the quarter. The annual estimated tax due should be revised to update the estimates every quarter. The remittance form for Provisional Tax payments, Form ITF 12B, must be completed in respect of each QPD payment.


Kindly note that if you have received a written notice fixing dates other than the above, you are required to comply with that written notice.


Please take note of the following:

  • Failure to submit the ITF 12B with estimates entitles the Commissioner General to estimate the taxable income and recover the tax due.
  • Interest will be levied on late payments of tax at stipulated rates.


Paying taxes and duties on time and in full builds and dignifies Zimbabwe.


Commissioner General                    Public Notice No 27 of 2015