Whistleblowing entails furnishing ZIMRA with information on tax evasion with the expectation of receiving a reward in terms of Section 34B of the Revenue Authority Act, Chapter 23:11.
Where information is being supplied voluntarily for no reward, informants may make use of the hotline contact details or approach the respective Commissioners or Regional Managers and Station Manager’s offices around the country.
How to register a case
Verifications will be done ZIMRA wide to confirm if case is under any form of review including audit and investigation or not.
- Where case is under audit or investigation, no new information will be accepted until such a case is finalised. The informant will be advised in writing of this position.
- Where case is not under audit, a meeting will be arranged for the detailed tax offences to be heard.
Expectations of information to be supplied
Information will be heard during the second meeting as stated above. The information supplied should be specific and detailed (Speculative, general and hearsay issues will not be acceptable)
Information should be backed by credible evidence.
Process of case acceptance
After the detailed interview is done, case acceptance remains the prerogative of the Commissioner Revenue Assurance.
The decision of whether the case has been taken up or not will be communicated to the informant in writing.
Once case is accepted, the Authority is obliged to notify the informant on the outcome of the case when it is finalized.
However, the informant may receive periodic updates upon request. The request may be done through email, letter or physical visit to the office by appointment.
The Informant will be required to complete a case follow-up form. The requests may be done at the end of each quarter.
NB: No feedback on cases will be given over the telephone.
Where a case is finalized, a debt is established and recoveries are made, a reward of 10% of the recovered amount will be paid into the bank as would have been provided.
The processing of these payments is done within 45 days from the date of receipt of the payment.
Reward is only paid on the Principal tax collected on the established debt relating to the information provided and the tax period reported.
Confidentiality and Security
Whistle-blower information is treated with utmost confidence. The identity of the informant will not be known to anyone else in the Authority except for one office within the Revenue Assurance Division (which is the interface between ZIMRA and informants).
As informants however, you also have a role to play to ensure that your security is not compromised.
All telephone calls should be directed to the Secretary to Commissioner RA
Direct line-(0242) 750126