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.

 

Certain goods can be temporarily exported and not pay duty on their return due to their nature and purpose of export. There are personal items that are carried on a travellers person that qualify for such a reprieve in Customs that are for personal consumption. There are many cases where travellers indicate that they had temporarily exported their valuable personal effects but do not have proof that they did so. In this instance, they would not be carrying any documents to support their plea. This has resulted in many disputes among travellers and officers. Let us explore a summary of instances and goods that can be temporarily exported and not pay duty on their return.

 

Personal effects

Used clothing and toilet requisites should be in such quantities and of such values as the Commissioner may consider being reasonable. Articles like radios, binoculars, laptops and cameras should be registered at a Customs House or Port of exit before exportation. The said articles shall be brought before the officer registering them for inspection. The articles shall only be registered if they can be accurately described and are capable of being identified (have serial numbers) on their return. If the articles meet the above conditions, the officer will issue traveller with a General Registration Certificate with the full details of the article including serial numbers and his/her personal details. This certificate should then be produced on return as proof of temporary export so that no duty will be charged on that article.

Goods for Repair and Return

When goods are exported for repair and return, only the cost of repairs will be subject to duty. The tariff heading to be applied is that under which the repaired article, as re-imported would be classified. For instance, duty rates levied on the cost of repairing a television set are those applicable on an imported television set.

Where the repair was done in terms of a valid guarantee and no charge is raised for the repair, no duty will be levied on re-importation of such an article.

General Registration Certificate and Declaration Form

It is very important to declare your personal effects which you are temporarily exporting so as to avoid inconveniences on re-entry or challenges with officers at the port of exit. A General Registration Certificate is used for this purposes and in cases where such forms are scarce, a Declaration Form 47 processed by the officer at a Customs House or port of exit can also serve the same purpose. The form should clearly indicate goods temporarily exported and/or for re-importation.

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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As part of Zimbabwe Revenue Authority (ZIMRA) Business Processes Re-engineering, ZIMRA will be introducing  the Tax and Revenue Management System (TaRMS) which will go live on 12 October 2023.   This is  part of the organisation’s focus on simplifying business processes for the convenience of Taxpayers. ZIMRA is key in the national transformation and economic viability of Zimbabwe towards its vision 2030.Hence the need for ZIMRA to change its processes to facilitate ease of doing business.

TaRMS will be the new system for automating Domestic Taxes processes, replacing the current system(SAP TRM). ZIMRA has been facing a series of system challenges in the provision of its services to its Taxpayers through SAP TRM under Domestic Taxes Division.

The following will be some of the benefits of TaRMS:

Taxpayer Registration

• Elimination of duplicate Business Partner Numbers and Tax Types registrations.
• On-line validation of Company Registration Numbers(CRN), ID numbers and bank account numbers as TaRMS is integrated with Registrar of Companies, Civil Registry, and Banks.
• The system can register Public Officer/Representative, Directors and Shareholders.
• Taxpayer Identification Number (TIN) and Tax Types registration will be automatic for all entities except few cases that require ZIMRA approval.
• Reduction of manual registration forms
• Taxpayer can, through Self Service Portal (SSP), save partially completed taxpayer registration application forms or tax return in draft for continuation later on.
• Taxpayer can update master data through SSP without requirement for human intervention.

Tax Return Management

• One TIN for both USD and ZWL: In TaRMS, a taxpayer submits one return per tax period and posts liabilities in ZWL and USD. (Convenient for the taxpayer).
• All returns/claim forms are fully automated except the following which are partially automated:
  • Capital Gains Tax
  • VAT for Development Partners and VAT for Entities/Individuals with Diplomatic Immunity.

Payments Management

• The system will eliminate the issue of unallocated payments in ZIMRA Bank accounts and avoid creation of Suspense Account.
• TaRMS will eliminate overpayments and duplicate payments by Taxpayers, since payment is based on the Return submitted.
• Elimination of tax payments mis-postings (time spent in correcting mis-posted payments will now be eliminated).
• A single payment can be made to settle several tax obligations, making it cheaper and convenient for the taxpayer.
• Elimination of exchange rate variations because:
  • Tax liabilities will be only in ZWL and USD.
  • Payments will also in ZWL and USD.
  • TaRMS will have automatic account maintenance for the Taxpayer’s ledger.

 

Refunds Management

• TaRMS will automatically identify Refunds for processing.
• Automatic determination of any outstanding liabilities (Returns and Payments).

Debt Management

• Automatic detection of unpaid liabilities.
• Automatic aging of liabilities according to set parameters.
• Automatic account maintenance since a tax liability shown in the return is settled directly from the single account.
• System automatically calculates interest on a daily basis, update and show the total in the taxpayer ledger.
• System automatically calculates penalties from the due date and posts to the taxpayer ledger.
• TaRMS will be able to automatically reverse interest charges and penalty on all adjusted/amended tax types liabilities.
• System will be able to automatically issue reminders for payments and returns prior to due-date, on due-date, and after due date according to the escalation procedures. (Reminders will not be sent to, taxpayers who are up to date with their payments and returns).
• Taxpayer can apply for instalment plans online.
• Based on set criteria, TaRMS can automatically approve some installment plan applications.
• Automatic cancellation of installment plans upon failure to honour a payment plan.

 

What is Fiscalisation? Fiscalisation refers to configuring of fiscal devices to enable them to record sales and other tax information on the read only fiscal memory at the time of sale for use by ZIMRA in Value Added Tax administration. 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 tax information at the time of the sale. There are three broad categories of the prescribed fiscalised devices and these are;  ·        Fiscalised electronic registers, also referred to as electronic tax registers (ETRs); ·        Fiscalised printers; and ·        Electronic signature devices (ESDs)  Who should fiscalise? Every VAT registered operator, whether in retail or not, is obliged to have a fiscalised device for the purpose of recording their day to day transactions. The registered operators have certain requirements spelt out in the statutes that must be followed when one has a fiscal device. However, the Authority has noted that some registered operators are not complying to the requirements. Kindly note that as outlined in SI 104 of 2010 as read with SI 148 of 2016 and SI 153 of 2016. VAT registered operators are mandated to do the following: ü  Use the device on a daily basis and for every transaction. ü  Prepare daily, monthly and annual reports (z-reports), which outline:                i.   the date of the report and period it applies;               ii.   the name and address of the registered operator;              iii.   the VAT identification number and Business Partner Number of the registered operator;              iv.   the unique identification number (Serial number) of every fiscalised electronic register, fiscal memory device and electronic signature device used by the registered operator;               v.   the total value of sales in respect of the period covered by the report; and              vi.   the total amount of tax paid in respect of the period covered by the report.  All All currencies of trade should be shown on the report    Ensure that the device is correctly configured with particular regard to description of goods/services and the correct allocation of their respective tax rates. Keep such reports as mentioned above for a period six years and avail such reports to ZIMRA whenever required to do so. We encourage all registered operators with fiscal devices to comply as failure to do so  may attract penalties and lead to prosecution. How do I know the type of device I am required to use? VAT registered retail operators are required, for the purposes of recording their business transactions, to use: ·        A fiscalised electronic register; or ·        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: ·        An electronic signature device; or ·        A fiscalised electronic register; or ·        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: ·        Registered operators can claim 50% of the cost of acquisition of the fiscal electronic registers as Input Tax on their VAT 7 Return. ·        In addition the remaining 50% is spread over two years as and claimed as SIA on the Income Tax Return (ITF 12C).  ·        Rebate of duty is granted to Approved Suppliers on the importation of fiscal devices and fiscal memory devices. ·        No VAT is payable on the importation of fiscal devices by approved suppliers. The local supply of fiscal devices and fiscal memory

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 

The WCO SAFE Framework of Standards recommends that as part of modernization of customs processes at ports of entry, Scanners or Non-Intrusive Inspection Technology (NIIT) should be available and used for conducting inspections. Scanners are non-intrusive inspection tools or techniques which includes commercial X-ray cargo scanners and baggage X-ray scanners.

ZIMRA initiated the use of scanners as far back as 2005, when the Authority acquired relocatable cargo x-ray scanners for use at its major border post Beitbridge. The Authority later on procured vehicle inspection mobile scanners, palletised scanners and baggage scanners, and has recently introduced X-Ray Fast scanners at Beitbridge, Forbes and Chirundu, these X-ray scanners can be operated in drive through mode and active mode.

These scanners have the ability to detect contraband and inconsistence cargo through the use of X-ray technology.  Simplified X-ray technology results in imaging of cargo or baggage in containers or bags.  Once they have detected an inconsistency in the cargo, a physical examination can be conducted in the area that the inconsistency was noted.

This scanner technology allows ZIMRA to target high risk cargo for examination whilst low risk is quickly released that allowing for the targeted allocation of resources. Baggage Scanners are also in use are at our 3 main international airports and all major ports of entry, for the convenience of travelling public.

The scanned cargo or baggage if found to be consistence with the declaration of importer or exporter is released from customs immediately. Cargo with suspicious or inconsistence images is referred for a physical examination which usually result in collection of customs duty, detention of undeclared goods and even levying of civil fines for contravention of customs laws and procedure. Civil fines are levied on contraband found through the use of scanners.

The major benefits of scanning goods or cargo are as follows: Risk profiling is enhanced; improved revenue collection; Compliance with regulatory laws; reduction in instances of smuggling; Reduced customs clearance turnaround time; Limited physical handling of goods (COVID era) and Reduced physical interface between client and staff.

In conclusion the scanners have assured an era of Customs modernsation in order to increase efficiency and effectiveness of customs clearing process, and which has been proved to be a game changer in improving compliance to Customs Laws and procedures. 

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.