By Chenayi Mack-Maponga

 

In its continued efforts to positively affect the society, the Zimbabwe Revenue Authority (ZIMRA) Charity Trust held its annual Charity Ball on December 5, 2019 at The Rainbow Towers Hotel.

The Ball which is a meant to fundraise towards Charity was held under the theme “ZIMRA: Empowering communities through positive partnerships.”

Introducing the guest of honour, Commissioner General of ZIMRA Ms Faith Mazani said that this year’s edition was unique and special owing to selfless giving exhibited by corporate partnerships and the work of called individuals such as the guest of honour at the function.

“As I introduce the guest of honour at this function, I would like to let you know that we have a special woman among us who has given her life to advance the interests of less advantaged people. It is because of you our valued partners that we have managed to support the work and ministry that she and many others do to take care of the less privileged.  I am indebted to all of you for lending a hand to the needy,” said Ms Mazani.”

Giving her keynote address, Administrator of Bhumudzo Old Peoples Home, Major Christia Nyaruberu of the Salvation Army Church said this year’s theme was well suited to ZIMRA’s everyday business.

“I know not many of us will readily agree that we are in partnership with the taxman but we are. Despite sometimes being in an uneasy marriage of convenience with the taxman the reality is every day we partner ZIMRA through our day-to-day transactions to ensure that ZIMRA provides funding for much needed national and social projects.

In fact ZIMRA already recognises the need for strong partnerships and has as part of its four strategic pillars Partnerships as a standalone strategic thrust. Ladies and Gentlemen, I would like to thank you for continuing to support the welfare of the socially disadvantaged citizens especially when for most of you your core business is to make a profit. I am here representing Bhumudzo Old peoples Home and the Home and the work it does is living testimony of the importance of your support.

Bhumudzo is one the direct beneficiaries of this ZIMRA Charity Ball. In 2018, Commissioner General, Ms Faith Mazani, and her team officially handed over a Green House to Bhumudzo Old People’s home over and above similar support over the years.

The Annual Charity Ball has been a tradition at ZIMRA, it has been carried out religiously each year. Every year the Authority holds the Charity Ball and invites organisations to participate by purchasing a dinner table.

List of 2019 ZIMRA Charity Partners:

Platinum sponsor

Old Mutual

Diamond sponsorship

CBZ

Gold Sponsorship

Schweppes

First Mutual

Pacific

Zimplats

 

Standard Sponsorship

Freight World

PSMAS

Seedco

Airforce of Zimbabwe

Nyaradzo

FBC

Kantor and Immerman

Econet Wireless

Deloitte

Dairibord

Telecel

Delta Corporation

Zimpapers

Netone

Mimosa Mine

ZB Bank

Waverly Blankets

NMB

The Zimbabwe Revenue Authority would like to inform all valued clients and stakeholders that with effect from 1 November 2010, all imported motor vehicles in transit shall not be driven on any road in Zimbabwe.

This follows the amendment of Section 234 of the Customs and Excise Act, which states that motor vehicles in transit  must be transported on a long-haul motor vehicle carrier with effect from 1 November, 2010.

 

Please abide by this new legislation for safe and smooth trade and travel.

 

Who is a clearing agent?

A clearing agent is a person who, for gain, acts for an importer, exporter, manufacturer or the holder of a license; or holds himself out as carrying on the business of acting for importers, exporters, manufacturers or holders of licences; in performing any function under, or complying with any requirement of the Customs and Excise Act.

Clearing agents are companies or partnerships, which are licensed by ZIMRA to operate in Zimbabwe. The clearing agents’ license expires on 31 December of the year for which it was issued, and should be renewed if one wishes to continue operating. For a license to be renewed, submission of electronic application for renewal should be done on or before the 31^st of October. The F64 is now lodged online in the ASYCUDA syste .

What is required to be licensed as a clearing agent?

Any person who wishes to be licensed as a clearing agent shall submit an application in form No. 64 (fully completed and signed including telephone numbers and e-mail details) and furnish the following particulars or documents:

• the name under which the clearing agent will operate and the address of its principal office in Zimbabwe;
• where the applicant:
  1. is a company, certified copies of the certificate of incorporation under the Companies Act [Chapter 24:03], and of the memorandum and articles of association of the company, together with the names of all shareholders and the directors of the company;
  2. is a partnership a certified copy of the partnership agreement, together with the names of all the partners;
• evidence that the clearing agent has the necessary resources to conduct customs business;
• CR14 if there is change on directors
• finger prints for employees and directors duly vetted by Police once every three years
• Curriculum vitae and certified academic and professional certificates for employees authorised to lodge entries with ZIMRA (employees should have received formal customs clearance training and have a minimum of one (1) year experience.
• Current bank statement
• Confirmation Letter from a recognized clearing agent association
• Lease agreement / proof of ownership of premises
• Balance sheet and detailed asset register for previous financial year
• Submit any additional details of your countrywide office network and/or Agent to Agent Agreements for the ports you do not have offices.
• NSSA clearance certificate.

If the Commissioner approves the application he shall call upon the applicant to enter into a bond, with sufficient surety for the due observance of all relevant provisions of the Customs and Excise Act. A license shall be issued after registration of the bond and payment of the prescribed annual license fee.

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) 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 Commissioner General hereby notifies its valued clients to access their Tax Clearances (ITF263) for the year 2020 as from the following dates:

1. Large Clients and All Medium           - From the 21^th of November 2019
2. All Small Clients - From the 1^st of December 2019

Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued compliant clients to access their Tax Clearances online. For further inquiries, please contact or the visit your nearest ZIMRA offices for more information.

Telephone:     

 

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What is an ITF263?

An ITF 263 is a Tax Clearance Certificate issued by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA), to a person liable to pay tax, provided that the taxpayer’s tax position is satisfactory.

What is the Purpose of a tax clearance certificate?

Tax clearance certificate enhances business compliance profile as the taxpayer deals with other businesses.

What are the benefits of having a valid Tax Clearance Certificate?

• No 30% Withholding Tax is deducted when payments are made for goods and services supplied.
• No Presumptive Tax will be levied on importations.
• Tax clearance is required when bidding for tenders.
• A Tax Clearance Certificate is a pre-requisite when applying for licenses issued by local authorities.
• Business counterparts have confidence in doing business with compliant taxpayers.

 What is required to obtain a Tax Clearance Certificate?

• Taxpayer should have registered with ZIMRA in terms of Section 42, of the Income Tax Act.
• The taxpayer must be up to date with all statutory returns required to be submitted under all Acts administered by ZIMRA, for the tax heads the taxpayer is registered for.
• The taxpayer must be up to date with all the payments in terms of all the Acts administered by ZIMRA.
• Taxpayers with outstanding tax obligations must approach ZIMRA for approved arrangements before making the application
• Taxpayers should ensure that their master data information is correct and up to date. Master data includes the following Physical Address, Email Address, Telephone Number, Bank Accounts and Industry Classification. Where email addresses being used are not the ones that are in the database, kindly fill in Rev 2 form obtainable from the ZIMRA website.
• Taxpayers registered for Value Added Tax (VAT), should ensure that they are fully interfaced for multi-currency with their invoice/ receipts showing the currency of transaction.

How does one access a Tax Clearance Certificate?

The Tax Clearance Certificate is auto-generated by the ZIMRA system to compliant clients only and thereafter, sent through email addresses that are captured in the ZIMRA database. Compliant clients are no longer required to apply for a tax clearance.

What is the validity period of a tax clearance certificate?

Tax clearances certificates for taxpayers classified as LCO and MCO clients expire on 31st December each year, while the rest of the tax clearances expire 12 months from date of issue. 

How much is charged to obtain a valid Tax clearance certificate?

There is no fee that is charged for the issuance of the Tax Clearance Certificates. Taxpayers are therefore, encouraged to report to the Police or ZIMRA offices any incidents of payments purported to be for ZIMRA or ZIMRA staff to obtain the Tax Clearance Certificate.

How do we deal with ITF263 related enquiries?

 

For any ITF263 related enquiries, taxpayers should use the following email addresses:

• Large Client Office (LCO) – This email address is being protected from spambots. You need JavaScript enabled to view it.
• Medium Clients Office (MCO) – This email address is being protected from spambots. You need JavaScript enabled to view it.
• Small Clients Office (SCO) – This email address is being protected from spambots. You need JavaScript enabled to view it.
• Region 2 – This email address is being protected from spambots. You need JavaScript enabled to view it.
• Region 3 – This email address is being protected from spambots. You need JavaScript enabled to view it.

 

 

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) 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. 

 

Persons in trade are encouraged to utilise the ZIMRA e-services portal to register with ZIMRA online by following the steps below:

Step 1: Application for E-Services Account

• Type the address http://efiling.zimra.co.zw on your internet browser
• Click Register
• Complete the details of the company / organisation on the form provided
• Click on “Submit” and an email is immediately sent to your e-mail address.
• Open the message in your e-mail and click on the URL. This completes the registration process.

Step 2: Online BP Registration

• Type the address http://efiling.zimra.co.zw on the internet browser
• Click Login
• Enter you Username and Password
• Click Sign In
• Click “I do not have a Business Partner Number”
• Complete all the required information in the following way:

Under the heading Profile Details, complete the details of the organization

• Click the heading Directors in order to capture the details of the directors

Do the following to add a director

• Click Add
• Complete the details of the director
• Click Save
• If the director already has a BP Number, click Search, type the BP number of the director, click Search
• Repeat the process if adding several directors

• Click the heading Shareholders in order to capture the details of the shareholders

Do the following to add a shareholder

• Click Add
• Complete the details of the shareholder
• Click Save
• If the shareholder already has a BP Number, click Search, type the BP number of the shareholder, click Search, Click Save

Repeat the process if adding several shareholders

• Click the heading Bank Details in order to capture the details of the bank details

Do the following to add details of a bank

• Click Add
• Complete the details of the bank
• Click Save

Repeat the process if adding several banks

• Click the heading Other Details in order to capture the details of the Tax Consultant, Representatives / Public Officers, and Branches

Do the following to add a Tax Consultants, Representatives / Public Officers

• Click Add
• Complete the details
• Click Save
• If the Tax Consultant, Representative / Public Officer already has a BP Number, click Search, type the BP number of the shareholder, click Search, click Save

• Click “Next” at the bottom of the page, to go to the tab for attachments.
• On “Select the document to upload”, click Browse to select your document. Note that the attachments must be in scanned format.
• On “Select type of document to upload”, drop down to select the type of document
• Click Upload Selected File

Repeat the process if you are attaching several documents.

• Click “Next” at the bottom of the page.
• Complete the details on the Finish tab
• Click Submit

Watch for feedback in your e-mail. You will get your BP Number online.

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) 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) wishes to advise its valued clients that the following motor vehicles have remained uncleared at Beitbridge Border Post for more than the statutory 60 days detention period and are now due for disposal by rummage sale.

No.	Description	Chassis No#	LOT#	Date	Importer	Colour	Bay#
1	Honda S/Wagon	Rfi-1262931	-	12.1.11	Unknown	White	D35
2	Toyota Hilux	Ln130-7009576	18212	8.3.11	Perfection	Black	Do8
3	Toyota Hiace	Rzh112-7108515			Unknown	White	D12
4	Ford Ranger	Iftcr14uorpa17598	14771	3.2.11	Excelsor Farm	White	D43
5	Suzuki Vitara	………1563	11350	4.1.11	Dave Nyoni	Red	-
6	Daihatsu Storia	M100s016784	16778		Unknown	Silver	D63
7	Toyota Hiace	Jtivrlh61v00029181			Unknown	White	D72(ext)
8	Nissan Caravan	Fege24010011			Ronald Mapowo	White	D64
9	Toyota Platz	Scp11-0017415		3.2.11	Unknown	White	D70
10	Toyota Hiace	Lh100-0014606			Unknown	White	D16
11	Mitsubishi Chariot	N84w-0205209	17262	27.2.11	Tatenda Emmanuel	Black	D49
12	Mitsubishi Mini Pajero	V45-4492858	24387	29.4.11	Edwin Theodora	White	D46
13	Mercedes Benz	Wdb202020f428674	20786	7.3.11	Chakandwa	Black	D25(ext)
14	VW Golf	Wvwzzz1yzxp000779		23.4.11	Unknown	Silver	D41
15	Mitsubishi RVR	N21w-5200285		13.3.11	Unknown	Black	D40
16	Toyota Carina	At210-6005890	21445	6.4.11	Tawanda Muyambiri	Silver	D33
17	Toyota Spacio	Ae111-6020499			Unknown	Blue	D32
18	Rover 600	Sarrhylbkwm303679			Unknown	Blue	D18
19	Audi A4	Dc1-1103488		12.1.11	Unknown	Silver	D19
20	Honda	Sxm10-009255		27.2.11	Unknown	Black	D20
21	Toyota Ipsum	Sxm10-0045892	4991	21.1.11	Louis Wandura	Silver	D31
22	Mercedes Benz	Wbd2100372a086645		9.12.11	Unknown	Silver	D30
23	Toyota Ipsum	Sxm10-009255	12475	4.1.11	Priscilla	White	D29
24	Nisan Skyline	Hr33-053253	28855	15.5.11	Edward Theodora	White	D28
25	VW Golf	Wvwzzz1jzp162885	28441	12.5.11	Innocent	Silver	D25
26	Toyota Spacio	Ae111-6049794	29445	18.5.11	Gofrey M	Green	D
27	Atenza	Gyew-200397	24556	4.5.11	Gonera K	Silver	D71
28	Benz	Wdb2100652a592618	25320	2.5.11	Broyal	Black	D55
29	Hiace	Kzh100-0018835			Unknown	Grey	D47
30	Toyota Townace -Kombi	Cr27-0101167		28.4.11	Reliance Marino	White	D07
31	Toyota Vitz ( wreck)	Scp100240680	28076	29.5.11	Jack Waruza	Green	D11
32	Audi A4	Wavzzz8d2ta187334			Unknown	Silver	D15
33	Toyota Ipsum	Sxm100032585			Unknown	Blue	D36
34	Mazda Carina	-	-	-	Unknown	Red	D34
35	Mitsubishi RVR	Jb172cbn00p021815	25707	24.5.11	Raymond	Green	D10
36	Toyota Hiace	Kzh1320001154	17033	24.5.11	Unknown	Black	D56
37	Mitsubishi Chariot	Clrn81wrz00908	Towed	2010	Unknown	Silver	Steel gate
38	Mercedes Benz ML430	Wbcd1631722a127492		2010	Job Sikhala	Black	Bay c
39	Primera	P10218052	Towed	2010	Unknown	Black	D44
40	Toyota Spacio	Ae111-6010635	22586	10.4.11	Mutilamanja Samuel	Blue	D17
41	Nissan March	K11891835	33012		Saidi Oscar Kaseke	Silver	D21
42	Toyota Raum	Ex210-00551125	604153	16.8.11	Lucretia	Blue	D22
43	Toyota Levin	Ae111-5020	601054	1.8.11	N.Makiwa	Red	23
44	Nissan Caravan	Vpe25003726		10.11.10	Unknown	White	D58
45	VW Polo	Wvwzzz6nzww026761		13.12.10	Unknown	Black	D54
46	Nissan Vanette	Sk82ln100091	4748	20.11.10	Unknown	White	D76
47	Mitsubishi Cedia	Cs2a0009537	337b	25.8.10	Unknown	Silver	D75
48	Mitsubishi Pajero	V444036158	4729	2.12.10	Enos Chipanda	White	D67
49	Mercedes Benz	Wdb9034622p946904		2010	Unknown	White	D51
50	Mitsubishi Chariot	N96w0100397	1811	15.06.10	Tongai Matutu	Silver	D13
51	Mitsubishi Chariot	N43w0205393		2010	Unknown	Blue	D24
52	Toyota Altis	Mro532ec107051436		2010	Unknown	Biege	D69
53	Leyland DAF	Xlrzmfsp7cn9277551	Towed	2010	Unknown	White	D61
54	Honda Accord	Cf61015653		17.11.10	Unknown	Black	D65
55	Mazda Premacy	Cpew00383		18.11.10	Unknown	Black	D68
56	Honda Prelude	Bb61300012		2010	Unknown	Black	Bay d
57	BMW 325i	Wbaav320x0ft27987	8526	26.10.11	Unknown	Black	Bay d
58	Mitsubishi Chariot (Wreck)	Clrn81wrz00908	From border	2010	Unknown	Silver	Steel gate
59	Rover 75	-	-	-	Unknown	Sky blue	Steel gate
60	Toyota Hiace	Cqge24001123	-	25.1.11	CBCU Beitbridge	White	Bulk bay
61	Mitsubishi Canter	-	-	-	Unknown	White	Light bay
62	Mazda Atenza	4626	15205	13.2.11	Leah Milton	Blue	Bay b
63	Mercedes Benz	Wdc1631722a127492		2010	Unknown	Black	Bay c far east
64	Mercedes Benz	2433	25295	22.5.11	Not clear	Silver	D39
65	Ford Ranger	7598	14771	3.2.11	Excelsior farm	White	D43
66	Mitsubishi Mini pajero	7422	604207	14.8.11	Sabastan	Blue	D57
67	Nissan Elgrand	Aiwe50044544		13.11	Tichaona Ngirande	Silver	D48
68	Mitsubishi Chariot	N8410-0045015	32148		Douglas Chiwetani	Silver	D53
69	Honda Fit	Gd1-1217681		3.9.11	Abel Ruwona	White	-
70	Toyota Corolla	Ae110-5225266		3.9.11	Sobala Dube	Silver	-
71	Volvo	Yv1v514k91f637063		4.9.11	Zange	Navy blue	-
72	Ford Focus	Wfofxxwpdf3l12628		5.9.11	Fadzai Mbgara	Red	-
73	Ford Focus	Wfoaxxgcda1p55p31		5.9.11	Leslie Tendekai	Silver	-
74	Toyota Noah	Sr40-0137965		6.9.11	Nhamo Gochokocho	Silver	-
75	Mazda MPV	Lw5w-229787		11.9.11	Ashrafee D. Dawood	Red	-

 

Please Note: If the vehicles remain uncleared by 26^th November 2011, they will be disposed off through a public auction (rummage sale) without any further notice.

 

 

Commissioner General                                                                                                 Public Notice No. 20 of 2011 

Section 34D as read with 4th Schedule of the Revenue Authority Act empowers the Commissioner General to issue Advance rulings. Section 87 of the Customs and Excise Act Chapter 23:02 provides for classification of goods for customs purposes. What is an advance ruling?  The advance rulings are official written decisions on classification of goods. Categories of advance tariff rulings There are two types of advance tariff rulings: A.   Binding general ruling is an advance tariff ruling issued in respect of a product specified by an applicant.  National Tariff Committee convenes and deliberates on the issue.  A binding ruling is issued at National level in writing. B.   Non-binding  private opinion means a written statement issued by the Commissioner-General in response to an inquiry by a person. When do you apply for an advance tariff ruling?  When applicable tariff code is difficult to determine. When the product and product specifications are known Before importation of goods. How to apply for an advance tariff ruling Applicants are required  to provide the following:  An application for an advance tariff ruling on the prescribed form, Request for Classification Decision (RCD) stating proposed tariff code and justifications.  Detailed description of the product/ technical literature from manufacturer Catalogues Samples Photographs of the product Process of manufacture Any other relevant  information The ruling is applied only with respect to goods described, and the ruling will not be honored if the good differs from that described in the ruling; if applicable laws and regulations are amended after the issuance of the ruling; or if there is an error in application of laws and regulations. The ruling may be cancelled if it was given on the basis of incorrect or incomplete details provided by the applicant. Benefits of Advance Rulings  Helps in harmonisation of processes, efficient revenue collection through uniform application of the Harmonised System Useful for risk management purposes. Expedition the clearance process. promote consistency, certainty, predictability and enables the business to make informed decisions The issuance of an advance ruling may be declined or postponed where: ·       The applicant fails to provide additional information required; ·       A good is the subject of a classification process, or any instance of review of appeal. 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.

WHAT ARE PROSPECTING EXPENSES?

Prospecting expenses are expenditure incurred by a miner (other than that which is allowable under the general deduction formula) on operations, either in search of mining claims or for minerals after a mining claim has been pegged. Such expenditure is allowable in the year of assessment in which it is incurred and, in the absence of income from such operations, such expenditure may be set off against other income from trade or investment.

ARE PROSPECTING EXPENSES ALLOWABLE AS A DEDUCTION?

Prospecting expenses are an allowable deduction according to section 15(2) (f) (ii) of the Income Tax Act.

 

WHAT ARE THE CONDITIONS OF CARRYING FORWARD PROSPECTING EXPENSES?

A prospector who later intends to eventually carry on mining operations may elect that prospecting expenditure incurred be carried forward and be allowed only against income from mining operations. If mining operations were to fail to materialize, deductibility of the prospecting expenditure would have been lost. The election is binding for any year of assessment for which it is made but not for any subsequent year.

WHICH EXPENDITURE IS ALLOWABLE UNDER SECTION 15(2) (f) (ii)?

The expenditure may take the form of surveys, sinking of boreholes, digging of trenches and pits, and other prospecting and exploratory works undertaken for the purposes of acquiring rights to mine minerals or incurred on a mining location in Zimbabwe. This section excludes expenditure allowable as a deduction under Section 15(2) (f) (i).

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) 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.