Q: I am a disabled person. I bought a motor vehicle, which is suitable for my disability, from Japan. The vehicle is a 1997 Toyota model but its mileage is 10 000 kilometres. Its condition is excellent. How can I be granted authority to import this car without paying duty?

A: The requirements for importing a motor vehicle under rebate on motor vehicles for the physically handicapped are as follows:

  • Application letter
  • Certified photocopy of the individual’s identity document
  • Proof of residence
  • Medical report from a specialist doctor who specialises in the client’s particular disability
  • Pro-forma invoice for the desired motor vehicle
  • Driver’s licence

Please Note:

  • The motor vehicle should have been manufactured in the last 10 years, i.e. from 2002 to date, and should be either a sedan or a station wagon.
  • The rebate suppresses the payment of duty so only 15% VAT remains payable.
  • You are supposed to be issued with the rebate letter before the motor vehicle arrives at the port of entry so that the details on the letter are checked against the motor vehicle when it arrives.

 

Q: My company, which is in partnership with an international partner, wants to import capital equipment in the form of digital advertising screens to be used for advertising at soccer stadiums, corporate events, road shows, fixed digital billboards, among others. We want to import the equipment on a temporary basis so that we can test the potential of the market through selling advertising space without committing funds with a view to entering into a joint venture. Please assist.

A: It is possible to temporarily import goods into the country. You use an Application for Temporary Importation Privileges (ATIP) and lodge a cash deposit equivalent to duty at stake plus a third, or use a commercial bank guarantee.  The serial numbers should be endorsed on the goods and not on removable stickers so as to check against the goods on export.

 

Q: I am currently employed as an instrument technician in Middelburg City in Mpumalanga province of South Africa. I would like to enquire about the documentation required if I am to allow my brother to make my wedding arrangements using my motor vehicle - which is South African registered - there in Zimbabwe?

A: The motor vehicle will be cleared for entry into Zimbabwe on a Temporary Import Permit (TIP) so your brother has to bring it into the country himself. One of the conditions of the TIP is that the person registered on the TIP is the only one allowed to drive it within Zimbabwe. At the port of entry the following are also required:

  • valid police clearance
  • vehicle registration book
  • letter of authority from the owner of the motor vehicle

Q: We are an association that is legally registered as a non-profit organisation/association. We are registered, and operate, in Zimbabwe. We would like to request comprehensive information on the tax obligations for NPO/NPAs. We would also like to know whether or not we pay tax when transacting our business as an association. Kindly provide us with the necessary material at your earliest convenience.

A: You are expected to remit PAYE if you have employees earning above the threshold, but your organisation should be registered with ZIMRA first.

For your association to be registered with ZIMRA for tax purposes, a REV1 form should be correctly completed and submitted back to ZIMRA. This form can be collected from any ZIMRA Office, or can be downloaded from the website (www.zimra.co.zw). The following documents must be attached to the form.

  • Copy of certificate of association
  • Copy of current bank statement
  • Certified copy of identity documents for any two representatives
  • Proof of residence for the two representatives in the form of utility bills
  • Letter of appointment of representative who communicates with ZIMRA stating name, identity number, residential address and a statement to the effect that the representative is a signatory to the association’s bank account. The representative should be a Zimbabwean resident. Please note: On Part (11) under Revenue Heads, you indicate the taxes you are obliged to be registered under. If all the above requirements are met, you will be registered and issued with a Business Partner Number and then apply for a tax clearance certificate.