What is Fiscalisation?

Fiscalisation refers to configuring of fiscal devices to enable them to record sales and send them real time to     ZIMRA servers. Information is stored on a fiscal memory at the time of sale for use by ZIMRA in Value Added   Tax administration.

 Who should fiscalise?

 All Value Added Tax (VAT) registered operators (with sales turnover of 1 million ZWD) in categories ‘A’, ‘B’ C`   and ‘D’ are eligible for Fiscalisation as outlined in SI 104 of 2010 as read with SI 148 of 2016 and SI 153 of 2016.

 

What are fiscal devices?

These are electronic devices which contain a “fiscal memory”. A “fiscal memory” is a special read only memory which is permanently built into a fiscalised device to store sales information at the time of the sale.

There are three broad categories of the prescribed fiscalised devices and these are;

1. Fiscalised electronic registers, also referred to as electronic tax registers (ETRs);
2. Fiscalised printers; and
3. Electronic signature devices (ESDs)

How do I know the type of device I am required to use?

VAT registered operators are required, for the purposes of recording their business transactions, to use:

1. A fiscalised electronic register; or
2. A non-fiscalised electronic register together with a fiscal memory device.

All other operators who are required to use such devices but who are not retail operators are required to use:

1. An electronic signature device; or
2. A fiscalised electronic register; or
3. A non-fiscalised electronic register together with a fiscal memory device.

  Is there any assistance ZIMRA is giving in acquiring the devices?

  Incentives which are granted to facilitate the Fiscalisation Programme are as follows:

1. Registered operators can claim 50% of the cost of acquisition of the fiscal electronic registers as Input Tax on their VAT 7 Return.
2. Rebate of duty is granted to Approved Suppliers on the importation of fiscal devices and fiscal memory devices.
3. No VAT is payable on the importation of fiscal devices by approved suppliers.
4. The local supply of fiscal devices and fiscal memory devices is VAT zero-rated.

 

Training on use of fiscal devices

The approved suppliers will assist you in identifying appropriate devices, install the devices as well as provide training on usage. Taxpayers are urged to configure their devices within 7 days of acquiring them.

 

Fiscalisation suppliers

For specific details concerning fiscalised electronic registers and devices, kindly contact the approved suppliers   listed in the table below. Fiscal devices should be acquired from the Approved Suppliers. The current list of approved suppliers is provided.

Name of  Fiscalisation Suppliers		Contact Details	E-Mail Address
Microwarehouse (Private) Limited		0242 741157/741152 0772 889 269	This email address is being protected from spambots. You need JavaScript enabled to view it.
Axis Solutions (Private) Limited		0242-744238 0242-745650 0772139226 0772139227	This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it.
Rumikon Computers (Private) Limited t/a Matrix Warehouse Computer		0242-302864/307385 /335091/308869 /308381 0772 403 732 0772 235 293 0772 359 561 0772 685 657	This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it.
Global Horizons (Private) Limited		0242-777227 0242-777229 0772 272 910	This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it.
Document Support Centre (Private) Limited	0242 7840 885/985 0242- 741 874 0772 882 270 0712 041 912 0718 313 610 0773 622 936		This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it. This email address is being protected from spambots. You need JavaScript enabled to view it.
Cortech Solutions	0772 419 731		This email address is being protected from spambots. You need JavaScript enabled to view it.
Fiscal Revenue Solutions (Aura Group)	0242 498 165 0242 498 170 0242 495 554		This email address is being protected from spambots. You need JavaScript enabled to view it.
Fiscal Support Services	08677105461/ 08677105462 0242 703360/71 / 251759 / 792306 0775 219 110/ 0735 929 920		This email address is being protected from spambots. You need JavaScript enabled to view it.
Just IT	+263 719 349 368 +263 772 349 368 +263 732 349 368 +263 0242 495228		This email address is being protected from spambots. You need JavaScript enabled to view it.
Zimbabwe Revenue Authority (ZIMRA)	0242-795720-40 Ext 3116 Direct Line 707671		This email address is being protected from spambots. You need JavaScript enabled to view it.

 

My Duties: My Taxes, 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

Income Tax Act (Chapter 23:06) Thirteenth Schedule requires an employer to withhold and remit employees tax (PAYE) in accordance with the tax deduction tables as prescribed. The current tax tables are published by ZIMRA annually or periodically as may be necessary and can be downloaded using the link https://www.zimra.co.zw/domestic-taxes/tax-tables The tax tables make it easier for taxpayers to compute PAYE with examples indicated on each and every tax table.  The following are important as guidelines to pick the specific rates and withhold the correct amounts of PAYE: Currency Tax period Frequency Taxable income   Currency There are separate tax tables for USD and RTGS.  The currency of remuneration determines the tax table to be used.   Tax period The tables vary from year to year and it is important to pick the correct table for the applicable year of assessment. Furthermore, there may be several tax tables for a single year and it is also important to select the correct period. For example, in 2020 there are tax tables for January to July and tax tables for August to December, again separately for RTGS and USD. This was caused by the fact that the year of assessment beginning on the 1st January 2020, in respect of the taxable income from employment consists of the following two periods: ·         The seven-month period beginning on the 1st January, 2020, and ending on the 31st July, 2020; ·         The five-month period beginning on the 1st August, 2020, and ending on the 31st December, 2020.   Frequency The tax tables have daily, weekly, fortnightly, monthly and annual categories. The specific category to be used depends on the frequency of remuneration.     Taxable income The specific bracket to be used under the selected category depends on the employee`s taxable income. It is thus important to accurately compute the taxable income from employment as guided by the relevant legislative provisions.  Once the aforementioned indicators are applied correctly, one can go ahead to follow the examples shown on the right side of each tax table. For illustration purposes, two examples are shown below. 1.    Computation of PAYE for August 2020 for an employee who earns RTGS 25,000.00 monthly Below is an extract from August- December 2020 RTGS tax tables   Monthly Table Example   Rates If an employee earns From - to        5,000.00 Multiply by 0% Deduct 0 $80 200 per month From                           5,000.01 to      15,000.00 Multiply by 20% Deduct      1,000.00 The tax will be calculated thus: From                        15,000.01 to      30,000.00 Multiply by 25% Deduct      1,750.00   From                        30,000.01 to      60,000.00 Multiply by 30% Deduct      3,250.00 $80 200 x 35% - $6 250 = From                        60,000.01 to    100,000.00 Multiply by 35% Deduct      6,250.00 $21,820.00 per month From 100,000.01 and above Multiply by 40% Deduct    11,250.00   Application of the above ZW tax table: The bracket for $25000 is as follows:   From                        15,000.01 to      30,000.00 Multiply by 25% Deduct      1,750.00 PAYE will be (25,000.00*25% - 1,750) which is RTGS $4,500.00 2.    Computation of PAYE for August 2020 for an employee who earns USD 250 weekly Below is an extract for August- December 2020 USD tax tables   Weekly Table Example   Rates If an employee earns From  - to              15.91 Multiply by 0% Deduct 0 $60 per week From                                 15.92 to              68.18 Multiply by 20% Deduct              3.18 The tax will be calculated thus: From                                 68.19 to            227.27 Multiply by 25% Deduct              6.59   From                              227.28 to            454.55 Multiply by 30% Deduct            17.95 $60 x 20% - $3.18 = From                              454.56 to            681.82 Multiply by 35% Deduct            40.68 US $8.82 From 681.83 and above Multiply by 40% Deduct            74.77               Application of the above USD tax table: The bracket for USD250.00 is as follows: From                              227.28 to            454.55 Multiply by 30% Deduct            17.95 PAYE will be (250.00*30% - 17.95) which is USD $57.05   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.

Local authorities can import certain goods duty free in terms of Section 137 of the Customs and Excise (General) Regulations 2001 published in statutory instrument 154 of 2001, which provides for the Rebate of duty on goods donated to local authorities.

1. WHO QUALIFIES FOR THIS REBATE?

This rebate is granted to any local authority that is domiciled in Zimbabwe and covers all such municipalities and councils (urban, rural or district) that fall under the Ministry of Local Government, Rural and Urban Development.

1. WHICH GOODS QUALIFY FOR REBATE?

The rebate is granted on approved goods that will have been donated to and imported by or for the prospective local authority under such conditions as the Commissioner may in each case fix.

1. REQUIREMENTS

Any local authority wishing to claim a rebate of duty in terms of this section shall make an application therefore to the Commissioner in writing, submitting—

1. Certificate from the Ministry of Local Government, Rural and Urban Development confirming the donation; and
2. Details of the goods in respect of which a rebate is sought; and

• iii. The use to which the goods are to be put.

1. A written undertaking by the Town Clerk, or Executive Mayor, or Chief Executive Officer that the goods will not be sold or disposed of in Zimbabwe without the prior written permission of the Commissioner and payment of duty due.

1. CONDITIONS FOR THE GRANTING OF THE REBATE

The rebate of duty is granted under the following conditions.

1. The goods should be for use by the local authority
2. The goods should not be sold or otherwise disposed of within 5 years of the date of entry under rebate, without prior approval of the Commissioner

• iii. If any of the goods are to be sold or otherwise disposed of, the duty that was payable at the time of importation shall become due and payable

1. Any additional/unapproved goods on the consignment that are not specified in the rebate letter shall be liable to duty at the applicable rates.

Note:

1. The Commissioner may remit the duty on any goods under rebate in terms of this section which are proved to his satisfaction to have, as a result of an accident, been damaged beyond economical repair.
2. If any goods are dealt with or disposed of without prior approval of the Commissioner, they shall be liable to seizure.

 

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. 

In terms of Statutory Instrument 124 of 2020, any goods that are listed in the first schedule to the SI and that arrive in Zimbabwe without a certificate of conformity shall be liable to a compulsory destination assessment process prior to final customs clearance. Destination assessment means conformity assessment that is done within Zimbabwe at the port of entry or at any other premises in Zimbabwe permissible by the minister. Where a destination assessment is to be made, the importer of the goods is liable to pay inspection fees and a penalty of 15% of the CIF Value of the consignment. The penalty is payable to treasury. Where goods are to be subjected to a destination assessment, the importer of the goods shall at his cost move the goods to a bonded warehouse or any other suitable location to allow their assessment. Sampling, transportation, testing fees, expenses relating to storage, demurrage, unloading, handling of goods or any other costs are borne by the importer. Assessment agents may after consultation with relevant authorities, destroy those goods, which are condemned after a destination assessment. Any costs of destruction of substandard goods shall be borne by the importer. A non-conformity report shall be issued to the importer or exporter of the goods at the conclusion of the assessment and where the goods are substandard. Condemned goods shall be exported back to their country of origin or destroyed at the cost of the importer by the relevant authorities. Exemptions from the CBCA Programme United Nations Organisations and Diplomatic Missions are exempt from the CBCA Programme.   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

Zimbabwe has implemented the Authorised Economic Operator (AEO) programme in line with international best practice and the Customs and section 216B of the Excise Act [Chapter 23:02].

 

What is an Authorised Economic Operator?

An Authorised Economic Operator is an entity which has been accredited by a Customs Administration and is involved in the International supply chain. An AEO is approved by the Zimbabwe Revenue Authority after demonstrating compliance with fiscal legislation.

Who is eligible for the AEO programme?

Importers, exporters, clearing agents, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouse, distributors and manufacturers who meet the standards outlined in the governing legislation are legible for the AEO programme.

 

Why launch the AEO Programme

The AEO Programme was necessitated by the need to facilitate trade, reward compliance and enhance international supply chain security.  The programme offers a modern approach through flexible application of Customs and Excise controls.  This is done by categorising operators and rewarding compliant/trusted operators.

 

 

Benefits of AEO status

• Expedited processing and release of shipments
• Priority response to requests for rulings from ZIMRA
• Faster movement of cargo through the Border/Port of entry
• Reduced demurrage and other related costs
• Expedited processes to resolve post-entry or post-clearance inquiries

 

Qualification Criteria

Any person interested in being approved as an AEO shall apply in writing through the nearest ZIMRA office.  The applicant shall meet the following conditions in order to be approved as an AEO entity.

• Be established in Zimbabwe.
• Demonstrate compliance with Fiscal laws and requirements.
• Have a satisfactory system of managing all required documentation pertaining to the business.
• Have proven financial solvency.
• Ensure that there is general maintenance of approved security and safety standards at its business premises.

Obligations of an AEO

 

The AEO entity is required to

• Keep proper records it terms of Fiscal laws and regulations.
• Ensure its members of staff conduct their business in accordance with the procedures of the Customs and Excise Act or any instructions given by the Commissioner General or any of his Officers.
• Ensure a relationship of good faith is maintained by its staff at all times in dealing with the ZIMRA.
• Maintain an accounting system which is in accordance with the Generally Accepted Accounting Practices (GAAP) and which facilitates audit based Customs controls.
• Allow ZIMRA physical and electronic access to the information and documents as provided for in terms of the Customs & Excise Act, Section 223.
• Ensure that its business premises are in conformity with the appropriate security and safety standards.

 

Important Notes

The application for AEO status shall only cover the legal entity of the applicant and will not automatically apply to a group of companies. Note that the AEO status is not automatically granted to the AEO entity`s clearing agent or transporter as they will be required to apply separately for that status.

For maximum benefits to be derived, it would be ideal to have the whole supply chain players,  for example the importer/exporter, the clearing agent, the transporter, the transit shed operator/container depot operator and the distributor the obtain the AEO status.

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. 

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.

2. 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.

3. 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.

4. 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.

5. 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;

6. 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.

7. 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.

8. 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.

9. 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.

10. 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.

11. Indicate where they are supposed to submit the information.
12. 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!!

Goods which are kept in a State Warehouse are ultimately disposed of if they are not collected by the owners within the statutory time frames.   How long are goods kept in a State Warehouse? Goods which are under a Receipt for Items Held (RIH) are kept for a maximum period of two months (60 Days). Goods which are under Notice of Seizure are kept for a maximum period of three months (90 days). Perishable and inflammable goods are disposed of within the shortest possible time from the date and time of seizure/detention. How are the goods disposed? Detained goods are disposed through the following methods: a)    Destruction for prohibited and expired goods. b)    Appropriated to the State. c)    Offhand sale for perishable, dangerous or inflammable goods. d)    Rummage/Auction sales. Who can participate in offhand and Rummage/Auction sales? Any person including the owner of the goods can participate in these sales. Customs officials and their close family members however are prohibited from participating in these sales. Are licences and permits a requirement when buying from an Offhand and Rummage sale? If goods are controlled in terms of section 48 of the Customs and Excise Act (Chapter 23:02) the necessary permits and licences must be obtained if such goods are being disposed through rummage and offhand sale. Can one get a refund if detained goods are disposed through rummage and offhand sale? In terms of Section 39 (6) of the Customs and Excise Act (Chapter 23:02) if detained goods are sold, the Commissioner shall apply the proceeds to the payment of –  (a) the duty due and any expenses incurred in connection with the sale;  (b) any carriage charges due to any carrier;  (c) any warehouse rent, storage charges, including storage charges due to any carrier, and porterage charges in that order and shall pay the balance, if any, to the owner of the goods. If the goods cannot be sold for a sum sufficient to pay the duty, rent and charges as aforesaid, they may, by direction of the Commissioner, be destroyed or appropriated to the State without compensation. Compensation of any excess realized from sale of goods does not relate to goods that have been forfeited to the State.   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

Value added tax Value Added Tax (VAT) is an invoice based tax. The tax invoice generated on both cash and credit transactions is the source document. Registered Operators are allowed to deduct the VAT incurred on business expenses (input tax) from the VAT collected on the supplies made by the business. The VAT claim should be according to the currency tendered in the dual system. It is important to note that the deductions are only permissible when one holds a valid tax invoice.   What is a tax invoice? In section 2 of the VAT Act (Chapter 23:12) “tax invoice” or "fiscal tax invoice", means a document issued by a registered operator, or printed by a fiscalised electronic register or fiscal memory device used by a registered operator, when they make a sale.   Mandatory features of a tax invoice. The VAT Act (Chapter 23:12) in section 20 (4) prescribes the features that should be contained on a tax invoice. The following details should be reflected on tax invoice for it to be considered valid: a)    The words “tax invoice” should be in a prominent place; b)    the name, address and VAT registration number of the supplier; c)     the name and address of the recipient and if recipient is a registered operator, the VAT registration number of the recipient; d)    an individual serialised number and the date upon which the tax invoice is issued; e)    a description of the goods or services supplied; f)     the quantity or volume of the goods or services supplied; g)     Price and VAT charged Please note: ·         It is important to have the VAT invoice correctly reflecting the transaction currency for the price and VAT charged.   Claiming of a VAT refund In terms of Section 15(2) of the VAT Act, no deduction of input tax shall be made, unless a valid tax invoice or debit note or credit note in relation to that supply has been provided in accordance with Section 20(4) of the VAT Act, Section 4(a) of the Finance Act and section 38 (6) of the VAT Act. Where input tax is claimed using a tax invoice that does not meet the specifications listed in section 20(4) of the VAT Act, the input tax claim shall be disallowed in full. In circumstances where a refund is processed based on an invalid invoice, a penalty of the amount equal to the refund will be charged in terms of Section 39(2) of the same Act. Please note that an additional tax will be imposed where the registered operator fails to comply with the requirements of the VAT Act with the intention to obtain an undue refund. This is in terms of Section 66 (1). Such tax shall be an amount equal to the amount of undue refund   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

The Zimbabwe Revenue Authority (ZIMRA) wishes to inform the public that in an effort to eradicate tax and duty evasion it operates a whistle-blower facility. Under this facility, ZIMRA rewards legitimate whistle-blowers (informants) on cases relating to tax evasion as guided by Section 34B of the Revenue Authority Act (Chapter 23:11) as read with Statutory Instrument 150 of 2020.

Statutory Instrument 150 of 2020 which was gazetted on 26 June 2020, regulates the payment of rewards to informants upon whistle blowing and recovery of revenue. The reward is calculated at 10% of the revenue that is actually paid by the taxpayer to ZIMRA, in settlement of a liability that is established using the information supplied by the informant.

1. Who can report a case to ZIMRA?

Any individual can report a case for the purposes of whistle-blowing except the following:

1. An employee of ZIMRA or its Board members
2. A near relative (as defined in section 34B of the Revenue Authority Act) of a ZIMRA  employee or Board member
3. Anyone whose information was obtained from the persons mentioned in (a) and (b) above.

1. Information not eligible for a reward under the whistle-blower facility

Information :

1. 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.
2. obtained from a government report, hearing, audit or investigation including audits done by or on behalf of the Auditor General.
3. already in the custody of the ZIMRA Commissioner-General.
4. 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. How to report a case

Information reported for a reward by an eligible person should be done through completion of form RFI 1 which is prescribed in the second schedule to Statutory Instrument 150 of 2020. The form is obtainable from the ZIMRA Whistle Blowing Office after detailed conditions of accepting a case have been fully explained to a potential informant.

If the information provided leads to the recovery of taxes, a monetary reward of 10% shall be paid to the informant. The reward is funded from the amount actually paid by the taxpayer towards the debt established from the specific information supplied by the informant.

Please note that for purposes of calculating the 10% reward, the established debt will not include any penalties, interest and fines so raised by the Commissioner-General.

Where the taxpayer reported on by the informant disagrees with the established debt and makes an appeal either internally with the Authority, or with the Courts, no reward will be processed for the informant until the appeal process is finalized. Where the recovery of tax is in the form of goods and these goods are eventually forfeited to the State, no reward will be paid.

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.

ZIMRA undertakes to protect the identity of the informants at all times as provided for in the secrecy provisions of the Revenue Authority Act.

Please be advised that ZIMRA is in the process of fully automating the whistle blower facility. The public will be informed of changes in reporting information under the automated environment.

Potential informants can obtain further information by contacting the ZIMRA Whistle-blower Office on the following email address and contact telephone number.

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

Telephone No. (0242) 750126

My taxes, My duties: Building my Zimbabwe!