Zimbabwe Revenue Authority - ZIMRA

04/09/2020

The Zimbabwe Revenue Authority (ZIMRA) held the Makuti Dry Port site meeting with the Minister of State for Mashonaland West Province - Honourable Marry Mliswa-Chikoka, in Makuti. The Makuti Dry Port has been chosen as the pilot project for all the other three dry ports to be established in Zimbabwe.

In attendance was the ZIMRA Commissioner General Ms Faith Mazani and some members of the Executive Management who included the Commissioner for Customs and Excise, Mr Happias Kuzvinzwa. The local Chief Mambo Chundu, the local Member of Parliament Honourable Gandawa, Hurungwe Rural District Council leadership, police, the army and several invited guests were in attendance.

The dry port concept is a novel concept which entails the setting up of an inland intermodal terminal directly connected by road or rail to a seaport, operating as a centre for the transshipment of sea cargo to inland destinations.

n addition to their role in cargo transshipment, dry ports may also include facilities for storage and consolidation of goods, maintenance for road or rail cargo carriers and customs clearance services. The location of these facilities at a dry port relieves competition for storage and customs space at the seaport itself.

A dry inland port can speed up the flow of cargo between ships and major land transportation networks, creating a more central distribution point. Inland ports can improve the movement of imports and exports, moving the time-consuming sorting and processing of containers inland, away from congested seaports.

31/08/2020

ZIMRA in timely COVID 19 intervention
By Musasiyashe Kufakunesu and Euliana Ziwewe

The Zimbabwe Revenue Authority made a timely intervention to Chiredzi Christian Children’s Village on August 14 and Hurungwe Children’s Home on August 21, where the Authority donated an assortment of goods worth thousands of Zimbabwe dollars. Among the items donated items were mealie meal, sugar, baby diapers, cooking oil, packs of petroleum jelly, sugar beans among other goodies.

The donation comes at a time when the country and the world over is grappling with the novel Corona virus, which has negatively affected economic activities in a number of countries. This has seen charity institutions bear the brunt as donations from corporates have been few and far spaced.

In his acceptance of the donation, the Administrator of Hurungwe Children’s Home – Mr Kandengwa – thanked the Authority for coming in handy with a donation, which was going to assist in the feeding of the children. He also applauded the already existing relationship between the institution and ZIMRA – a relationship which has seen ZIMRA implement a number of projects at the institution.

At Chiredzi Christian Children’s Village, the donated goods were handed over on behalf of the Commissioner General by the ZIMRA Team headed by Mr Dadirai Gonyora-Revenue Supervisor, Domestic Taxes and were received by Mr Togarepi the Chairman at the Village together with Mrs Rinopisa, the Chaplin of the Village.

Hurungwe Children’s Home is an orphanage nestled in the heart of Karoi while Chiredzi Christian Children’s Village is an orphanage currently housing 58 children in the Lowveld. The two homes have benefited from the ZIMRA Charity Trust philanthropic initiatives in line with the objective of donating to 20 Charity organisations this year.

28/08/2020

www.zimra.co.zw

PUBLIC NOTICE
REMINDER ON SUBMISSION OF INCOME TAX RETURNS (ITF 12C, ITF12C2, ITF1, CGT1) FOR TAX YEAR ENDED 31ST DECEMBER 2019

The Commissioner General of the Zimbabwe Revenue Authority (ZIMRA), hereby remind taxpayers that they are required to submit Income Tax Returns and Capital Gains Tax Returns for the tax year ended 31st December 2019 by 31 August 2020, as stated in Public Notice Number 22 of 2020, as follows:

Click link below to download the full pdf notice

https://www.zimra.co.zw/public-notices?download=730:public-notice-49-of-2020-2019-income-tax-returns-submission-due-date

27/08/2020

Recovery of Revenue

Statutory Instrument (SI) 150 of 2020 was promulgated on 26 June 2020 to provide regulations and procedures to people who provide information leading to the recovery of revenue from violations of specified Acts administered by the Revenue Authority which include underpayment or non-payment of tax or customs duty.

The information below is aimed at assisting anyone who decides to provide information to Zimra under the Whistle Blower facility.

1. Who qualifies to provide information?

Any person who submits information regarding violations of any Specified Acts administered by the Revenue Authority qualifies but excludes those specified in 2 below.

2. Who is not legible to file a claim?
(i) an employee of the Revenue Authority or a member of the Revenue Board; or
(ii) a relative of the Revenue Authority employee or a member of the Revenue Board; or
(iii) Information obtained in the exercise of official duties as a Revenue Authority employee or a member of the Revenue Board; or
(iv) a claim filed for reward based on information obtained from an ineligibility person for the purpose of avoiding the rejection of the claim.

3. What type of information may be provided to Zimra?
Information regarding violations of any of the specified Acts administered by the Revenue Authority which leads to recovery of revenue. Examples of violations are under payment or non-payment of tax or customs duty.

4. What type of information may not be provided to Zimra?
Information as defined in the regulations which covers the following-
(a) Information already in the public domain at the time it is provided to the Commissioner –General.
(b) Information obtained from a government report, hearing, audit or investigation including audits done by or one behalf of the Auditor –General;
(c) information already in the custody of the Commissioner – General;
(d) information obtained by State employees or consultants hired by the State or any board member appointed by the State, during the course of their official duties.

5. What is “Revenue recovered”?
Revenue recovered includes -
(a) Taxes or any levies charged in terms of the Income Tax Act (Chapter 23:06)
(b) Capital gains tax charged in terms of the VAT Act (Chapter 23:12)
(c) Value added tax charged in terms of the VAT Act (Chapter 23:12)
(d) Customs and excise duty in terms of the Customs and Excise Act (Chapter23:02)

When calculating the reward for information “revenue recovered” excludes

(i) interest, fines and penalties;
(ii) penalties in the form of forfeiture by the State;
(iii) assessed income tax, capital gains tax, customs duty and value added tax under appeal;

6. Conditions for payment of reward
Reward is paid to the person making the claim subject to satisfaction with the following conditions-
(a) The original information supplied contributes directly to the revenue actually recovered
(b) The payment of the reward is funded from proceeds of revenue actually recovered.
(c) The person was not involved in the planning and initiation of the actions that led to the violations of the Scheduled Acts in terms of which the claim is being made.
(d) The information on which the reward is based shall be submitted to Revenue Authority under penalty of perjury;
(e) That the claim for reward under section 34B of the Act must be accompanied by an original signed declaration under perjury, as follows-
“I declared under penalty of perjury that I have examined this application, my accompanying statement, and such application is true, correct, and complete, to the best of my knowledge and belief,”
(f) Each individual person under penalty of perjury must sign claims filed by more than one claimant (joint claims).
(g) The Revenue Authority shall deem the original declaration in (e) above to cover any subsequent information submitted by the person making the claim.
(h) The Commissioner – General shall raise assessments and pay ten per centum of the actual revenue recovered within forty-five days after the date of the recovery.

7. Documentation required for making a claim
(a) Claim to be done on Application For Reward For Original Information [Form RFI 1]
(b) Supporting documents where available;
(c) Supporting statements explaining the information provided or where it can be accessed.

8. Under what circumstances can a claim for reward be amended?
If a claimant files a claim for reward that
(i) does not include specific and credible information as specified in the second schedule of the regulations.
(ii) is based on information that was not submitted under penalty of perjury as required by section 9(e) of the regulations aforementioned regulations, the Revenue Authority shall notify the person of the deficiencies and provide the person an opportunity to amend the claim for reward.

9. What is the quantum of the reward offered?
The reward granted to a person for the supply of original information shall be ten percent (10%) of the revenue actually recovered.

10. Confidentiality of claimant and disclosure of information
The Authority will use its best efforts to protect the identity of any person providing information in terms of these regulations within the provisions of the Scheduled Acts it administers.

11. Indicate where they are supposed to submit the information.
12. Explain whether they can phone using the whistle-blower facility numbers.
Potential informants can obtain further information at the ZIMRA Whistleblowing Office on the following email address and phone numbers:
[email protected]
Telephone: (0242) 750126

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.

https://www.zimra.co.zw/news/22-taxmans-corner/2098-recovery-of-revenue

26/08/2020

ZIMRA sows at Alpha Cottages and Mucheke

By Chenayi Mack-Maponga and Mavis Njera

It was a joyful moment when the Zimbabwe Revenue Authority (ZIMRA) graced Alpha Cottages Home and Mucheke Old People’s Homes in Masvingo on August 14 to donate an assortment of groceries in once again another good Samaritan’s act of fulfilling needs to Homes around the country. The Authority made a donation of mealie meal, cooking oil, detergents, beans, washing soap, sugar among other food items.

This year the ZIMRA Charity Trust is reaching out and taking care of needy communities through grocery donations. More donations will be done at other selected Homes.

https://www.zimra.co.zw/news/20-story/2097-zimra-sows-at-alpha-cottages-and-mucheke

20/08/2020

Issuance Of Invoices, Tax Invoices, Till Slips, Receipts And Other Documents Of Sales In Currency Of Transaction

Following the gazetting of Statutory Instrument 185 of 2020 as the Exchange Control (Exclusive Use of Zimbabwe Dollar for Domestic Transactions) (Amendment) Regulations, 2020 (No. 3), the Zimbabwe Revenue Authority (ZIMRA) wishes to remind the business community to ensure that in all instances, documents recording sales (Invoices, Tax Invoices, Till Slips, Receipts or other documents recording sales) are issued to the customers. Fiscalised registered operators are also required to produce fiscalised documents.

Businesses must ensure that:
 Where a sale is made in Zimbabwe dollars, the invoices/till slips/receipts recording the sale must be issued in Zimbabwe dollars.
 Where a sale is made in foreign currency, the invoices/till slips/receipts recording the sale must be issued in foreign currency.
 Where a sale is made in parts of Zimbabwe dollars and foreign currency the invoices/till slips/receipts must reflect such currency details.

Members of the public are urged to request for invoices/till slips and receipts displaying the currency they have transacted in and or paid.

 Where sellers issue discounts to their customers in either ZWL or foreign currency, they must issue credit and or debit notes to correctly record the changes in currency of trade.

PAYMENTS
Any VAT, taxable income, capital gain or mining royalties received/accrued in foreign currency must be paid in foreign currency.

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:
WhatsApp line : +263 782 729 862
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 : [email protected]/[email protected]
Call us (Head Office) : 0242 –758891/5; 790813; 790814; 781345; 751624; 752731

13/08/2020

Control of ozone depleting substance and greenhouse gases dependent equipment on importation

Did you know that any person who wishes to import or export Ozone depleting substance (ODS) and greenhouse gases dependent equipment (GHG) is required to apply to Ozone Office for a license? This is provided for in terms of statutory instrument 131 of 2016.

What are ODS and GHG?
“ODS – products or equipment consisting of ozone depleting substance, including equipment whose continuous functioning relies on the use of ozone depleting substances.”
“Ozone depleting substance – any chemical substance which destroys the ozone layer.”
“GHG –products or equipment consisting of greenhouse gases, including equipment whose continuous functioning relies on the use of greenhouse gases.”
“Greenhouse gas – any chemical which contributes to global warming.

Examples of ODS and GHG Dependent Equipment as listed in the Fifth schedule of SI 131 of 2016
- Automobile and truck air-conditioning units, whether incorporated in vehicles or not.
- Domestic and commercial refrigeration and air conditioning/heat pump equipment such as:
 Refrigerators
 Freezers and ice machines.
 Water coolers and gas liquefying units.
 Air conditioning and heat pump units.
- Portable fire extinguishers.
- Household or laundry type washing machines
- Dry cleaning machines.
-
Who is supposed to apply for the import or export license?
All private and public industrial and commercial importers, exporters, producers and consumers of ozone depleting substances and greenhouse gases and ozone depleting substance and greenhouse gas dependent equipment.
The application is done prior to importation or exportation of the ODS and GHG.
The license shall be valid for period of one year and not to be transferable to another person.
The application is directed to who?

An application for a license to import or export ODS and GHG is directed to the Ozone Office, which is the National Ozone Office established by the Ministry responsible for Environment, Water and Climate;

National Ozone Unit
Climate Change Management Department
Ministry of Lands, Agriculture, Water, Climate & Rural Resettlement
11th Floor Kaguvi Building
Corner S. V. Muzenda Street/Central Avenue
P. Bag 7753
Causeway
HARARE

NB: This import and export licence is NOT REQUIRED on all non-commercial importations and exportations.

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:
WhatsApp line : +263 782 729 862
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 : [email protected]/[email protected]
Call us (Head Office) : 0242 –758891/5; 790813; 790814; 781345; 751624; 752731

10/08/2020

Happy Heroes and Defence forces holiday Zimbabwe #HeroesDay #StaySafe

06/08/2020

Claiming Input tax in terms of Section 15:2 of the VAT Act
What is input tax?

Section 2 of the Value Added Tax Act [Chapter 23:12] defines input tax as the tax incurred by the registered operator on the supply of any goods or services, on the importation of goods or an amount equal to the tax fraction, at the time the supply is made or deemed to have taken place, based on the lesser of any consideration in money given by the registered operator for or the open market value of the supply. Input tax may be deducted by the recipient where such goods or services are acquired by the recipient who is a registered operator for the purposes of making taxable supplies.

Which amounts may be claimed as input tax?
• Any VAT paid on local purchases may be claimed as input tax where the supplier has charged tax on the supply and has provided the recipient with a tax invoice as required.
• Where the importer (being a registered operator) has paid VAT on the importation of goods and is in possession of a bill of entry as required.
• If goods or services are acquired for the purpose of making both taxable and non-taxable supplies, only the VAT attributable to taxable supplies can be claimed as input tax.
• Where goods or services are acquired by a registered operator to make both taxable and exempt supplies, full VAT paid may be claimed as input tax if the value of taxable supplies to total supplies exceeds 90%.

Which amounts may not be claimed as input tax?
VAT paid in respect of the following purchases may not be claimed as tax;
 Entertainment: The term “entertainment” means the provision of any food, beverages, accommodation, entertainment, amusement, recreation or hospitality of any kind by a Registered Operator whether directly or indirectly to anyone in connection with trade carried on by that person. As a general rule expenses relating to entertainment may not be deducted as input tax. There are, however, some exceptions to the rule. Examples of entertainment include the following:
 Staff refreshments such as tea, coffee and other beverages and snacks and other ingredients purchased in order to provide meals to staff, clients and business associates
 Catering services acquired for staff canteens and dining rooms including own equipment, furniture and utensils used in kitchens, canteens and staff dining rooms
 Christmas lunches and parties, including the hire of venues
 Beverages, meals and other hospitality and entertainment supplied to customers and clients at product launches and other promotional events
 Entertainment of customers and clients in restaurants, theatres and night clubs
 Capital goods such as holiday houses, yachts and private aircraft used for entertainment.
 Acquisition of passenger motor vehicle.
 Goods or services acquired exclusively for making exempt supplies.
 Club membership fees-any fees/subscriptions paid by a registered operator for membership of a club or association of a sporting social or recreational nature.

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:
WhatsApp line : +263 782 729 862
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 : [email protected]/[email protected]
Call us (Head Office) : 0242 –758891/5; 790813; 790814; 781345; 751624; 752731
e-TIP :