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.

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 130 of the General Regulations as read with section 120 (1)(b) of the Act provides for a rebate of duty on used personal and household effects imported by persons residing in Zimbabwe who have inherited the goods upon the death of a person because of either –

            (i)        a bequest(will) made by that person; or

            (ii)       the intestacy (distribution by court execution) of that person.

Who benefits from the inheritance rebate of duty?

The beneficiary of the rebate is any person residing in Zimbabwe who inherits goods upon the death of a person because of a will or intestacy of that person. In both these cases the applicant shall produce proof of entitlement to the inheritance in the form of an official or notarial certified copy of the will (in the case of a bequest) or a certificate from a duly constituted court of the country where the deceased died in (in the case of intestacy).

Qualifying Goods

• used personal and household effects including one motor vehicle or one motorcycle.
• Motor Vehicle: means a vehicle admissible under customs tariff heading numbers 8702 (for vehicles carrying ten or more passengers), 8703 (Passenger vehicles including sedans and station wagons) and 8704 (goods carrying vehicles e.g. pickups) provided that vehicles of Tariff heading 8702 do not cover vehicles designed to carry 15 or more people including the driver and that vehicles of tariff heading 8704 do not have a Gross Vehicle Weight (GVW) exceeding 5 tonnes.
• Goods for commercial or trade purposes shall not qualify for clearance under this Rebate

Conditions governing the inheritance rebate

• Importer to sign a certificate to the effect that goods are for own use and will not be disposed of within 12 months of the date of clearance under rebate.
• No beneficiary of the rebate shall sell, offer for sale, lease, hire, lend, pledge or dispose of in any manner or otherwise, whether gratuitously, goods cleared under rebate, without prior written authority from the Commissioner of Customs and Excise.

Inheritance Rebate Clearance

Beneficiaries of this Rebate must present the following supporting documents during the interview process:

1. Notarial certified copy of the will or
2. Certificate of distribution from the court in the country where the deceased died
3. Documents proving ownership of the motor vehicle by the deceased e.g. registration book
4. Police Clearance in the case of vehicles.
5. List of all goods to be cleared under this rebate

Goods cleared under the inheritance rebate are cleared on the following forms:

Form 180 – Other goods other than motor vehicles.

Form 181 – Motor vehicles, vehicles caravan etc.

My Taxes, My Duties: Building my Zimbabwe

Inheritance Rebate published on 18/09/2025.

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.

Legislation in support of change of ownership

Section 13(1) of the Vehicle and Licensing Act states that when a registered vehicle is sold or undergoes a change of ownership, the seller or disposer must complete the ownership transfer within fourteen days from the date of sale. Subsection (2) stipulates that failure to comply with this requirement constitutes an offence, punishable by a fine not exceeding level four, imprisonment for up to three months, or both such fine and imprisonment.

Charges or fees payable on transfer of ownership

Subject to section 172BB of the Customs and Excise Act Chapter 23:02, Special Excise Duty shall be charged, levied and collected, for the benefit of the Consolidated Revenue Fund on second hand vehicles sold, transferred or otherwise disposed of to any person at such rate as may be fixed by the Charging Act i.e. Finance Act Number 13 of 2024 depending on the year of manufacture and engine size of the vehicle

Exemptions from paying Special Excise Duty

In terms of Section 172(B) of the Customs and Excise Act Chapter 23:02, no special excise duty shall be charged, levied or collected on the sale, transfer or disposal of any second-hand motor vehicle: -

 (a) between companies under the same control

(b) between spouses married under the Customary Marriages Act Chapter 5:05 or the Marriage Act Chapter 5:11 or between a parent and his or her child of such a marriage

(c) by way of inheritance; or

(d) to a private voluntary organization.

Currency used to pay for vehicle change of ownership

Special Excise duty is payable in currency in which the transaction was done in terms of Section 172(B) (2) of the Customs and Excise Act Chapter 23:02

Documentation required on change of ownership

• Original registration book
• Proof of identification for both seller and buyer
• Original Proof of purchase or disposal
• Proof of residence for both buyer and seller
• Stamped and signed Central Vehicle Registry 4 Form (CVR)4 form which is within 14 days from date of issue
• Final distribution and letter from the Master of High Court for transfer by way of inheritance
• Marriage certificate for transfer between spouses
• Birth certificate for transfer between child and parent of a recognized marriage union
• CR14, Memorandum and Articles for transfer between companies under the same control
• Letter of Authority (on letterhead) giving the company representative the mandate to sell
• CMED Form AC54 for vehicles sold by the same
• Mandate from owner to sell on his behalf vehicles sold by Auctioneers or Car Dealers
• Certificate of Donation from the Private Voluntary Organisation.

*NB where one buys a vehicle that had not complied with requirements of Section 13(1) of the Vehicle and Licensing Act, outstanding Special Excise duty due remains due and payable before change of ownership is effected. Verifications on whether special excise duty was paid can be done at any Customs Office prior to the purchase thereof.

My Taxes, My Duties: Building my Zimbabwe.

Taxman Special Excise Duty Levied on Sale of Second-Hand Vehicles: Change of Ownership

28 August 2025.

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 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.

Definition of an Employer

An employer in Zimbabwe is anyone who pays or is liable to pay employees remuneration, including salaries, wages, fees, and other forms of compensation. This definition includes;

• Resident Employers: Individuals or businesses that pay employees within Zimbabwe.
• Non-Resident Employers: Companies or individuals based outside Zimbabwe who pay employees within the country. Non-resident employers must appoint a resident representative to act on their behalf and notify the Commissioner General of ZIMRA in writing.

An employee is any individual in employment whose remuneration exceeds the legal tax-free threshold. The definition of an employer therefore excludes anyone who fails to meet this requirement.

Registration Requirements

To comply with tax laws, employers must register with the Zimbabwe Revenue Authority (ZIMRA) within 14 days of becoming an employer. Additionally, registered employers must notify ZIMRA within 14 days of;

• Address Changes: Updating their address or business details.
• Ceasing Business: Notifying ZIMRA if they stop being an employer.

Tax Withholding and Payment

Employers are required to:

• Withhold PAYE: Deduct Pay As You Earn tax from employees' salaries and wages.
• Remit PAYE: Submit withheld taxes to ZIMRA by the 10th day of the following month.

Record Keeping and Returns

Employers must maintain accurate records for each employee, including;

• Remuneration Paid: Total amounts paid or payable to each employee
• Allowable deductions: Amounts deducted from each employee’s remuneration
• PAYE Withheld: Amounts deducted as Pay As You Earn tax.
• PAYE Returns: Returns detailing employee earnings and tax withheld. These should be submitted to ZIMRA online by the 5^th day of the following month.
• These records must be retained for at least six years.

Important Deadlines

PAYE Payment: 10th day of the following month.

PAYE Returns (P2) : 5^th day of the following month

My Taxes, My Duties: Building my Zimbabwe.

Employer’s Obligation published on 11/09/2025.

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

ZIMRA has an online ETIP platform that seeks to make it convenient and quick for visitors coming to Zimbabwe to apply for their Vehicle Temporary Import permits online, from anywhere in the world prior to their arrival at the border post and all one has to do is:

1. Visit https://ecustoms.zimra.co.zw/etip/ or by simply searching ETIP ZIMRA.
2. If you are a first time user sign up with using passport number and create your own password
3. Documents needed to process the Temporary Import Permit are”
4. Valid driver’s passport clearly indicating the duration of stay in Zimbabwe (as shown by immigration stamp and endorsement)
5. Registration book of the motor vehicle and trailer (if applicable).

• iii. Police clearance if from any other country other than Mozambique. Affidavit/ letter of authority from the owner if not owner driven.

1. Valid work permit/ permanent resident permits if driver is a Zimbabwean.
2. The types of vehicles that qualify for Temporary Import Permits are
3. Passenger type (light) motor vehicles commonly known as sedans, station wagons, and motorcycles.
4. Goods carrying motor- vehicles with a gross vehicle weight not exceeding five tones such as pick-ups and double cabs.

• iii. Passenger carrying motor vehicles with a seating capacity not exceeding 15 people including the driver.

1. Trailers, boat trailer and caravans being pulled by the vehicles mentioned above. 
2. The fees and charges payable for Temporary Import Permits
3. Road Access Fee is USD10.00 each time the vehicle enters the country.
4. Third party insurance is US$30 per month and for each subsequent month, the vehicle stays in the country.

• iii. Carbon Tax is USD10.00 per month and for each subsequent month, the vehicle stays in the country.

Generating ETIP is fairly easy and the ZIMRA platform has instructions that can be followed by one to apply Electronic Temporary Import online.

What is a mining title?

A mining title is a legal grant or right, issued by a government body like Zimbabwe's Ministry of Mines and Mining Development, that permits a person or group to explore, develop, and extract mineral wealth from a specific, delineated area. These titles can encompass various forms of interest, including mining claims, leases, and special grants, and are crucial for securing the right to mineral resources.

The Finance Act 13 of 2023 introduced section 30B of the Capital Gains Tax in terms of which Special Capital Gains Tax (SCGT) should be charged and collected on the transfer of mining title.

When is Special Capital Gains Tax due?

Where there is transfer of mining title including where the transfer is by:

1. beneficial owner to a nominee of the beneficial owner.
2. Shareholder in a company that owns, controls or has an interest in mining title.
3. A person or company who has a share, stake or interest in a mining title.

Due Dates for the Payment of Special Capital Gains Tax

The payment of Special CGT for mining titles transferred after 1 January 2024 is 30 days after date of assessment.

Capital Gains Tax and Special Capital Gains Tax Returns and Due Dates 

• The seller submits a CGT return where CGT applies to the transfer.
• The buyer/transferee entity submits their SCGT return through the TaRMS. The SCGT return should comply with section 30B(5)(c) to include:
• an affidavit sworn by the payer (or by the corporate secretary or similar office-bearer of a corporate entity) setting forth—

(i) the amount and currency paid or payable for such transfer of the mining title;

(ii) full particulars of the mining title that was transferred;

(iii) full particulars of the names and addresses of the transferee and transferor entities

• in the case of a body corporates, particulars of the date of incorporation and registration and the names of the directors of the body corporate;
• if any person as a beneficial owner or controller exerts a significant or preponderant voice in the affairs of the transferee entity, the name and address or domicile of the beneficial owner or controller, and the nature and extent of such beneficial ownership or control

Payment of Special Capital Gains Tax

Payment must be made to ZIMRA through the single account in TaRMS

For further assistance visit the official Self Service Portal – SSP at https://mytaxselfservice.zimra.co.zw

My Taxes, My Duties: Building my Zimbabwe

Special CGT published on 25/09/2025.

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 is a partnership?

A partnership is defined as a business arrangement where two or more individuals or entities collaborate to operate a business for profit. A partnership is not a legal persona; section 2 of the Income Tax Act specifically excludes a partnership from the definition of a person. As such, a partnership is not a taxpayer on its own. Partners are taxed on their share of partnership profits and on income earned from employment with the partnership.

Accrual of partnership profit:

Section 10(2) of the Income Tax Act stipulates that income received by, or accrued to, or in favour of a partnership in any period ending on an accounting date shall be deemed to be income received by, or accrued to, or in favour of the partners on such accounting date in the proportions in which the partners agree to share the profits of the partnership as at such date.

How are partnerships taxed?

Partnerships are not taxed as separate entities. Instead, they are treated as "pass-through" entities. This means that the income generated by the partnership is taxed at the individual partner level rather than at the partnership level. Each partner must include their share of the partnership's income in their personal or corporate tax returns.

Key steps in declaring profit

1. Determine total income: The partnership must first calculate its total income from all sources, which may include sales revenue, interest, and any other income streams.
2. Deduct allowable expenses: Next, the partnership can deduct allowable business expenses, such as operating costs, salaries, rent, and utilities. It’s essential to maintain accurate records of all income and expenses to substantiate these deductions.
3. Calculate net profit: The net profit is determined by subtracting total expenses from total income. This figure represents the profit that will be distributed among the partners.
4. Allocate profit to partners: Based on the partnership agreement, the net profit is allocated to each partner. Once the profit has been allocated, each partner must report their share on their personal income tax return./

What are the compliance and filing requirements for partnerships?

Partnerships must comply with several tax obligations, including:

• Tax registration: Partners must register with the Zimbabwe Revenue Authority (ZIMRA) for tax purposes.
• Filing returns: Each partner must file annual income tax returns, reporting their share of the partnership's income.
• Payment of provisional tax: Partners may be required to make provisional tax payments based on their estimated income.

Can a partnership register for other tax obligations?

Partnerships with employees are required to apply for PAYE. Partnerships can register for VAT if they deal with the supply of taxable goods or services.

My Taxes, My Duties: Building my Zimbabwe

Taxation of Partnerships published on 04/09/2025.

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.

For additional information, visit nearest ZIMRA office or access the TaRMS portal. Compliance today avoids penalties tomorrow.

My Taxes, My Duties: Building my Zimbabwe.

Taxan Change of Use in Capital Goods Published on 5 June 2025.

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.