The Zimbabwe Revenue Authority (ZIMRA) has issued a clarification regarding regulations requiring individuals from specified professional bodies to present a valid tax certificate before renewing or registering their practising certificates. This new policy was announced last month under Public Notice 92 of 2024.

ZIMRA communications manager, Francis Chimanda, explained to the Chronicle that the move aims to bring professionals who are not currently in the ZIMRA system into the tax net, while also strengthening compliance among those already registered in the ZIMRA database. Said Chimanda:

This has been in place for those who were compliant. ZIMRA, however, is now enforcing the measures for the non-compliant professionals and effective date is January 1, 2025.

Chimanda said that registration for a valid tax certificate was free.

In a Public Notice 92 of 2024 issued last month and in accordance with the amendment to Section 80A of the Income Tax Act (Chapter 23:06), ZIMRA listed the nine affected professional bodies as Architects, Engineers and Technicians, Land Surveyors, Legal Practitioners, Auditors and Accountants, Health Practitioners, Veterinary Surgeons, Real Estate Agents and Quantity Surveyors. ZIMRA said:

All individuals seeking certification, registration, or licensing with their respective professional bodies must present a valid tax clearance certificate at the time of application or renewal.

The tax clearance certificate must be valid no earlier than 30 days prior to its submission. ZIMRA encourages all professionals in these fields to ensure compliance with this new requirement to avoid any disruptions in their practice.

In compliance with the directive, the Nurses Council of Zimbabwe (NCZ) on Tuesday advised all health institutions and organizations to submit a list of their ZIMRA tax-cleared personnel ahead of registration or renewal.

The NCZ also warned that no practising certificate would be issued without valid tax clearance. NCZ said:

In line with the requirements of Public Notice 92 of 2024, issued on the 5th of December 2024 by the Zimbabwe Revenue Authority (ZIMRA), the Nurses Council of Zimbabwe wishes to advise all nurses to produce a valid tax clearance as part of the registration and renewal requirements.

All health institutions and organisations are hereby required to submit a list of their ZIMRA tax-cleared personnel to the NCZ as a prerequisite for renewal. Please note that all nurses residing outside Zimbabwe are exempt from this requirement.