ustoms and Excise Duties, Stamp duties.
Taxpayers are encouraged to check for the following, which may be a basis for outstanding taxes or duties:
Non- or under-declaration of sales or Capital Gains resulting in less taxes being paid.
Undervaluation of imported goods.
Non-payment of duty on imported goods.
Non-payment of Income Taxes, Presumptive Tax, VAT and Capital Gains Tax as well as failure to remit any taxes withheld.
Failure to adhere to conditions of the operation of a bonded warehouse or private siding
Non-submission of returns.
Incorrect declaration of customs or excise information which result in less duties being paid.
How and where do you apply for the tax amnesty?
Persons who wish to apply for the amnesty must:
Complete the application Form TA01 in full. The form is obtainable from the ZIMRA website www.zimra.co.zw .
Declare outstanding taxes or duties that are on returns or assessments captured on ZIMRA systems by 1 December 2017 or outstanding taxes and duties not declared to ZIMRA but unpaid by 1 December 2017.
Ensure the form is completed legibly in indelible ink.
Submit the application to their nearest ZIMRA office or send scanned copies using the following email addresses:
(a) LCO & MCO firstname.lastname@example.org for clients in Large &
Medium Client Offices
(b) Region1 amnestyRegion1@zimra.co.zw for clients in Region 1
(c) Region2 amnestyRegion2@zimra.co.zw for clients in Region 2
(d) Region3 amnestyRegion3@zimra.co.zw for clients in Region 3
(e) Customs email@example.com for clients with applying
tax amnesty on customs issues.
Outstanding returns or bills of entry should be submitted on-line for VAT, Income Tax, Paye, Customs and Excise, and manually for Withholding Taxes and Capital Gains Tax
6. How does one pay the tax?
A payment plan should be proposed by the applicant at the time of application and the outstanding taxes or duties should be paid up by 30th June 2018. It is important to note that tax amnesty is granted on the amount of outstanding tax or duty actually paid.
Payments should be made while the applications are being submitted and processed meaning there is no need to wait for approval as tax amnesty shall be granted to the extent of outstanding taxes or duties actually paid by 30 June 2018.
7. Under which circumstances will tax amnesty applications not be considered?
An application for amnesty shall not be considered where:
The application is in respect of any seizure, forfeiture or detention of any property or goods.
The application is submitted after 30 June 2018;
The outstanding taxes or duties have not been paid by 30 June 2018;
DO NOT BE LEFT OUT. GRAB THE OPPORTUNITY AND BE DEBT FREE!