Statutory Instrument 68 of 2019, Section 144(V) and SI 12 of 2020 provides for rebate of duty on motor vehicles imported under the Health Service Loan Scheme.

Who qualifies?

1. A Public Health worker in Zimbabwe below the Deputy Director grade.
2. A Public Health worker employed by the Health Service Board and Grant Aided Health Facilities for a period of not less than two years and is not under any disciplinary proceedings or on fulltime Manpower Development Leave.

The Motor Vehicle:

1. Should have been procured using a loan availed under the Health Service Vehicle Loan Scheme managed through CMED (Private) Limited
2. Should be aged less than ten years from date of manufacture at the time of importation
3. Should be admissible under the following Customs Tariff Codes:

• 8703.21.90 –Vehicle with Petrol Engine of cylinder capacity not exceeding 1000cc
• 8703.22.90 -Vehicle with Petrol Engine of cylinder capacity exceeding 1000cc but not exceeding 1500cc
• 8703.23.19 -Vehicle with Petrol Engine of cylinder capacity not exceeding 2000cc
• 8703.23.99 -Vehicle with Petrol Engine of cylinder capacity exceeding 2000cc but not exceeding 3000cc
• 8703.24.90 -Vehicle with Petrol Engine of cylinder capacity exceeding 4000cc
• 8703.31.90 –Vehicle with Diesel engine of cylinder capacity not exceeding 1500cc
• 8703.32.19 -Vehicle with Diesel engine of cylinder capacity exceeding 1500cc but not exceeding 2000cc
• 8703.32.99- Vehicle with Diesel engine of cylinder capacity exceeding 2000cc but not exceeding 2500cc
• 8703.33.90 - Vehicle with Diesel engine of cylinder capacity exceeding 2500cc
• 8703.40.00 – Vehicles with both Petrol Engine and Electric Motor Excluding those capable of being charged by plugging to external source of Electric power
• 8703.50.00 - Vehicles with both Diesel Engine and Electric Motor Excluding those capable of being charged by plugging to external source of Electric power
• 8703.60.00 - Vehicles with both Petrol Engine and Electric Motor capable of being charged by plugging to external source of Electric power
• 8703.70.00 - Vehicles with both Diesel Engine and Electric Motor capable of being charged by plugging to external source of Electric power.
• 8703.80.00 – Electric passenger vehicles
• 8703.90.90 – Any other passenger vehicles
• 8704.21.20 – Diesel Engine Double Cab of GVW not exceeding 5 tonnes
• 8704.21.30 – Diesel Engine Pick-up Truck of payload not exceeding 800kg
• 8704.21.40 – Diesel Engine Pickup truck of payload more than 800kg but not exceeding 1400kg
• 8704.21.50 – Diesel Engine Extended Cab Truck not exceeding 5 tonnes
• 8704.31.20 - Petrol Engine Double Cab of GVW not exceeding 5 tonnes
• 8704.31.30 - Petrol Engine Pick-up Truck of payload not exceeding 800kg
• 8704.31.40 - Petrol Engine Pickup truck of payload more than 800kg but not exceeding 1400kg
• 8704.31.50 - Petrol Engine Extended Cab Truck not exceeding 5 tonnes

1. Only one motor vehicle may be imported under rebate in terms of these regulations in any period of five years.

Maximum amounts per grade: Subsection (2) (a)

Grade of serving health worker	Maximum amount (US$)
E1 and below	3,500
E2—E3	7,500
E4—E5	15,000
F	30,000

On application for rebate to the Commissioner Customs, the following documents should be submitted:

 

1. An application letter
2. Recommendation letter from the Secretary responsible for Health confirming employment
3. Approval letter from Secretary responsible for Finance and Economic Development;
4. Proof of source of funds where the Secretary has directed that the applicant furnishes such proof to him or her.
5. A copy of driver’s license;
6. A proforma invoice and a bill of lading for the motor vehicle being imported;
7. Approval letter from CMED (Private) Limited for the loan made in terms of subsection, in the case of funding from the CMED Health Service Vehicle Loan Scheme, intended solely for the private use of the serving health worker and not for commercial or trade purposes.

In consideration of an application for a rebate under this section, the Commissioner may:

1. only grant a rebate for motor vehicles purchased from traceable and registered car dealers;
2. request for proof of source of funds where the Secretary responsible for Finance and Economic Development has in terms of subsection directed that the applicant furnish such proof to him or her;
3. revalue the motor vehicle in line with the existing customs valuation regulations in cases where he or she suspects undervaluation of the motor vehicle;
4. disqualify any applicant that wilfully undervalues a motor vehicle imported in terms of this rebate.”

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. 

The importation and exportation of currency in and out of Zimbabwe is governed by the Reserve Bank of Zimbabwe (RBZ) in terms of the Exchange Control Act [Chapter 22:05] as read with Exchange Control Regulations Statutory Instrument 109 of 1996 as read with Statutory Instrument 93 of 2017.

IMPORTATION

The importation of any currency in Zimbabwe by travellers is not restricted. This implies that any person can bring in any amount of currency into Zimbabwe. However, all travellers are encouraged to complete a Customs Declaration Form (Form 47) and declare the currency in their possession at the time of entry.

The processed declaration form maybe used:

• To support re-export of any balance of currency (for non-residents) at the end of the visit to Zimbabwe should it exceed the allowed export thresholds which is currently two thousand united states dollars or its equivalent in any other currency including Zimbabwean bond notes and coins
• For Acquittal of C.D.1 forms in the case of exporters of goods
• As proof of the source of funds in some instances where proof is required

 

EXPORTATION

The exportation of currency from Zimbabwe is restricted.

Statutory Instrument 93 of 2017 section 14:

 “the amount of currency that a person who is about to leave Zimbabwe may possess, without authorisation in terms of section 22 of the principal regulations in the departure or transit lounge of an airport or other port, is a total of two thousand United States dollars, or its equivalent in any or combination of currencies or in bond notes or coins”

 

Please note that the amount of currency that a person who is about to leave Zimbabwe may possess, without authorisation in the departure lounge of an airport or any other port is a total of USD$2000 in any currency or combination of currencies or in bond notes or coins.

 

• By Non-Zimbabwean Residents

Non-Zimbabwean residents who have currencies above allowable threshold may be allowed to export the amount equal to or the balance of declared currencies upon arrival. Any excess currency found in possession of travellers without authority shall be seized and may be forfeited to the State

• By Zimbabwean Residents

Zimbabwean residents who have currencies above allowable threshold may be allowed to export currency only with the authorization from The Reserve Bank of Zimbabwe. In the event that the traveller does not have such an authorisation, no exportation maybe allowed regardless of the fact the currency was declared upon arrival.

All travellers leaving Zimbabwe are urged to strictly adhere to the limits. Any excess currency found in possession of travellers without authority shall be seized and may be forfeited to the State.

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. 

Expenses or losses incurred in the production of income or for the purposes of trade shall be allowed as deductions against income if they are not of a capital nature nor prohibited according to Section 16 of the Income Tax Chapter 23:06.  SECTION EXPLANATION Sect 16 (1) (a) The cost incurred by any taxpayer in personal maintenance, his family or establishment. Sect 16 (1) (b) Domestic or private expenses of the taxpayer, including expenses incurred in travelling between his home and the place at which he carries on a trade and, in the case of a taxpayer who carries on two or more trades which are distinct in nature, between the places at which such trades are carried on. Sect 16 (1) (c) Any loss or expense which is recoverable under any insurance contract or indemnity. Sect 16 (1) (d) Tax upon the income of the taxpayer or interest payable there- on, whether charged in terms of this Act or any law of any country whatsoever. The tax categories that a registered operator may be liable to remit include but are not limited to: Income Tax Pay As You Earn Value Added Tax Capital Gains Tax Carbon Tax Presumptive tax. Non-resident shareholders’ tax. Resident shareholders’ tax. Non-residents’ tax on fees. Non-residents’ tax on remittances. Non-residents’ tax on royalties. Sect 16 (d) (1) Any amount of Intermediated Money Transfer Tax charged in terms of section 22G of the Income Tax Act. Sect 16 (1) (h) Interest which might have been earned on any capital employed in trade. Sect 16 (1) (i) The rent of, or cost of repairs to, or expenses incurred on, any premises not occupied for trade, or of any dwelling or domestic premises except in respect of such part as may be occupied for the purposes of trade. Sect 16 (1) (j) The cost of securing sole selling rights. Sect 16 (1) (k) Passenger Motor Vehicle leasing cost excess: Amounts, in excess of $100,000 paid for leasing a “passenger motor vehicle” (as defined in the Fourth Schedule of the Income Tax Act (Chapter 23:06)) where the lease was entered into on or after 1st January 1999. Sect 16 (1) (l)   The cost of any shares awarded by the company to an employee or director. This prohibition would counter any claim for a deduction by a company in respect of either an issue of its own share or, an award of shares in another company (for related companies). Sect 16 (1) (m)                           Expenditure incurred on entertainment, whether directly or by the provision of an allowance to any employee, including a director. “Entertainment” is defined as including “hospitality” in any form” A deduction is therefore clearly precluded in respect of the cost of, for example, a lunch for business associates, despite the host’s purpose being the furtherance of trade relationships Sect 16 1(n)   Expenditure incurred in the production of any income arising from stocks or shares of any company. Dividends from foreign companies, which are liable to income tax in the hands of a taxpayer ordinarily resident in Zimbabwe, are taxable (at a flat rate; without any deduction for related expenditure.) Sect 16 1 (o)   Expenditure incurred in the production of interest on any loan or deposit with local financial institution Section 16 (1) r   The prohibited deduction applies to the general administration and management fees paid by a subsidiary or holding company or a local branch (where the parent is a foreign company engaging in local mining operations). Section 16(s) interest Any interest expenditure incurred on foreign loans in excess of the interest that would have been payable had the exchange rate used to purchase the foreign currency needed to service the interest on the loan been the same exchange rate as that ordinarily offered to other clients of the financial institution providing or mediating the loan on the date of the transaction in question.”

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. 

Section 9JJ of the Customs and Excise Suspension Regulations SI 257 of 2003, (Suspension of duty on specified new buses imported by Tour Operators) was amended by SI 10 of 2022. The new amendments provide for the following:

A “Tour Operator”- means a person or organisation registered with the Zimbabwe Tourism Authority and the Tourism Business Council of Zimbabwe for a period of not less than two years or as approved by the Minister.

 

“Specified bus”- means a new bus of commodity code 87:02 or 87:03 with a carrying capacity of  eight (8) to  fifty-five (55) passengers including the driver imported or taken out of bond by the tour operator.

• The suspension of duty shall be approved by the Minister responsible for Tourism together with the Tourism Business Council of Zimbabwe.
• Approved tour operators are allowed to import new buses of a sitting capacity of at least eight (8) to fifty-five (55) including the driver for the next two (2) years beginning 1^st of January 2022 under suspension of duty.
• Specified buses under suspension of duty shall be cleared at the port nearest to the premises of the tour operator or at such other port as the Commissioner may approve.
• When effecting entry on importation or on removal from bond, the tour operator should submit a bill of entry together with signed declaration stating that the specified bus is new and is to be used only in the tour operator’s business.
• The transfer of the specified buses whose duty had been suspended, to another place of business of the same tour operator can be authorised by the Commissioner.
• Disposing of the specified bus is prohibited within five (5) years of importation unless written authority from the Commissioner is obtained and payment of the duty suspended has been made.
• If the specified bus cannot be economically used for the purpose which it was entered under the suspension, disposal may be authorised by the Commissioner on payment of duty not exceeding the amount of duty suspended as determined by the Commissioner.
• If the bus is accidentally damaged before being used, duty may be remitted if the Commissioner is satisfied that all precautionary measures were taken to prevent the damage.
• The tour operator should provide the below listed to the satisfaction of the Commissioner for the specified buses to be admitted under suspension:
• Complete specifications of each model of specified bus indicating the make, model, engine number and chassis number and
• A completed suspension of duty application in the form specified by the Commissioner.

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. 

The Zimbabwe Revenue Authority (ZIMRA) wishes to advise its valued clients on changes in withholding tax on tenders in terms of Section 80 of the Income Tax Act (Chapter 23:06)

Withholding tax on tenders is deducted from all persons who fail to furnish the paying officer with a Tax Clearance Certificate and the paying officer must furnish the payee with a certificate showing the amount so withheld.

The Commissioner shall retain the amount withheld and remitted until the income tax of the payee has been assessed for the year of assessment. The amount so withheld shall be allowed as a credit against the income tax so payable by the taxpayer.

 

What is the new rate and threshold of withholding tax on tenders?

The rate of withholding tax on tenders has been increased from 10% to 30% and the threshold was reviewed upwards to ZWL$130,000.00 or US$ 1,000.00 during the year of assessment effective 1 January 2022.

When is 30% withholding tax on tenders remitted to ZIMRA?

The withholding tax is remitted to ZIMRA in the currency in which the goods and services concerned were purchased on or before the 10^th of the month, following that in which the payment was made. The payment should be accompanied with a schedule showing all names of the persons from which the amount was deducted and attached to the Rev 5 Form.

What are the circumstances where withholding taxes cannot be withheld?

Withholding Tax is not applicable on the following contracts/amounts:

1. Amount paid as an agreement for the settlement of a delictual claim against the State or a statutory corporation
2. Amount paid in terms of an employment contract
3. Amount on a sale effected in any shop in the ordinary course of the business of such shop or any other consumer contract for the sale or supply of goods or services or both in which the seller or supplier is dealing in the course of business and the purchaser is the final user or consumer. This excludes contract for the sale, letting or hire of immovable property.

Please Note: Withholding Tax Returns should be scanned and emailed to the applicable/relevant email address selected from the list below:

	Station		Tax Head	E-Mail Address
	LCO Clients		Withholding Tax returns	This email address is being protected from spambots. You need JavaScript enabled to view it.
	MCO Clients		Withholding Tax returns	This email address is being protected from spambots. You need JavaScript enabled to view it.
	SCO Clients		Withholding Tax returns	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Bulawayo		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Victoria Falls		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Hwange		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Gwanda		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Beitbridge		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Masvingo		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Mutare		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Gweru		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Chiredzi		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Zvishavane		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Chipinge		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Rusape		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Kwekwe		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Kadoma		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Chinhoyi		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Kariba		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Marondera		All Tax Heads	This email address is being protected from spambots. You need JavaScript enabled to view it.
	Bindura		All Tax Heads	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 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. 

Youth Employment Tax Incentive Section 13A of the Finance Act (Chapter 23:04) provides for a Youth Employment Incentive (YEIT) to qualifying taxpayer who employs youths in their companies who are below the age of 30 years with effect from 01 January 2020. The credit for each additional employee hired is $1,500.00 per month up to a maximum amount of $180,000.00 per annum. The credit is applicable upon satisfying the conditions below: a)   The qualifying taxpayer must be a registered taxpayer and have a tax clearance certificate for the preceding year of assessment; and b)   The credit can only be claimed after the additional employee has served for twelve consecutive months of employment and should be earning at least two thousand dollars’ Zimbabwean dollars per month; and c)    The credit may not be claimed by companies engaged in trade or investment having an annual turnover exceeding one million United Sates dollars; and d)   If the credit exceeds the tax payable in a year of assessment, no refund shall be claimed. e)   The credit shall be added to the assessed loss and the amount is carried forward to the next year of assessment. For the purposes of this credit employee excludes a trainee, intern, apprentice and a managerial employee. Managerial employee includes supervisors as well. The credit for employee employed on any other date after 1 January shall be claimable in the following year of assessment.   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:

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 as well as periodically when  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 guidelines to select specific rates and to withhold the correct amounts of PAYE:

• • Currency
• • Tax period
• • Frequency
• • Taxable income

 

CURRENCY

For the year 2022, there are separate PAYE Tax Tables for Foreign (USD) and Local Currency (ZWL$).  The currency of remuneration determines the Tax Table to be used by the taxpayer. Highlighted below are brief insights of the US$ and ZWL$ tax tables:

• Foreign Currency (US$) Tax Tables for 2022.
• Tax Free Threshold remains at US$1200 per annum or USD100 per month
• Exempt Bonus USD700 per annum

• Zimbabwean Dollar (ZWL$) Tax Tables for 2022.
• Tax Free Threshold is now ZWL$ 300,000.0 per annum or ZWL$ 25,000 per month
• Exempt Bonus is now ZWL$100,000 per annum

 

TAX PERIOD

The 2022 Tax tables were implemented with effect from 1^st of January 2022.

 

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 tax bracket should be used under the selected category depending 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 and follow the examples shown on the right side of each tax table. For more information and illustrations,  click and download respective tax tables on the following links:

1. Foreign Currency (USD) Tax Tables for 2022: https://www.zimra.co.zw/domestic-taxes/tax-tables?download=1846:usd-tax-tables-2022

 

2. Zimbabwean Dollar (ZWL$) Tax Tables for 2022:  https://www.zimra.co.zw/domestic-taxes/tax-tables?download=1845:rtgs-tax-tables-2022

 

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 is Business Partner Master Data?

A business partner master data stores information related to the taxpayer such as name, physical address, identification number, bank account details, industry classification, Public Officer and email address. Master data provides valuable information necessary to identify the taxpayer in all aspects, to enable effective communication in administration of tax legislation.

What is data integrity?

Data integrity refers to the correctness, accurateness and completeness of data at any given moment. Henceforth, maintaining data integrity becomes a core focus of the Authority.

Who is responsible for updating the business partner master data?

A taxpayer has an obligation to notify the Authority of any changes to information previously given and providing missing information on the master data. On the other hand, ZIMRA has an obligation of notifying taxpayers on the state of their master data and to request submission of the missing information by the taxpayer.

Why is it necessary to update the master data and to provide correct information?

• Low administrative costs
• Tax Clearance (ITF 263) can only be emailed to valid email addresses of compliant clients
• Engagements and other queries are attended to with much ease.
• Less time is taken to complete compliance checks and audits.
• Tax updates, invitations to attend workshop and Public Notices are received by taxpayers on time.
• VAT refunds payments are made on time.

When is it due?

Master data update is an ongoing process; clients are encouraged to complete REV 2, which is found on ZIMRA website:  https://www.zimra.co.zw/, and make necessary changes and updates pertaining to the taxpayer and send the completed REV 2 to This email address is being protected from spambots. You need JavaScript enabled to view it..

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. 

ONLINE APPLICATION OF A VISITOR’S TIP ON PRIVATE MOTOR VEHICLES The Zimbabwe Revenue Authority (ZIMRA) has an electronic platform for Temporary Import Permits (TIP's) applications which you can access from anywhere in the world prior to arriving at the Port of Entry.   Steps to follow in registering the e-tip 1.    The e-tip can be accessed from the mobile app downloaded from Appstore or Google Playstore. 2.    Alternatively, the e-TIP can be accessed from the e-tip webpage accessible on https://ecustoms.zimra.co.zw/etip/ 3.    From the downloaded mobile app or webpage, select sign up if you do not have an e-tip account. The required sign up details include Last name, First name, Passport number, email address, mobile number and a password of your choice. The password must contain at least one digit/special character/lowercase/uppercase letter and be at least ten characters long. Confirm the details and proceed to the next stage 4.    A dialogue box will appear confirming that a message has been sent to the provided email address. 5.    Open email and activate your account using the activation code sent to the email. 6.    After activation, go back to the mobile app or webpage and enter your passport number and password on the sign in page. 7.    After logging in, select New TIP application and fill in the required information. If pulling a trailer. Trailer details must also be completed. 8.    Click the submit button when all required details have been entered. 9.    After submission of details, check your email for an e-tip reference number. This is the number you will submit to the ZIMRA officials at the port of entry when you travel to Zimbabwe. The process above, can save travellers valuable time and improve turnaround time at the port of entry. This electronic process also brings convenience during this COVID-19 era.     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: 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