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The Zimbabwe Revenue Authority (ZIMRA) has announced that effective January 1, 2025, insurance companies must verify a valid tax clearance certificate before issuing vehicle insurance to public transport operators. This requirement is part of the Finance Act No. 2 of 2024.
The regulation applies to vehicles registered under the Road Motor Transportation Act for both goods and passenger transport.
ZIMRA urged insurance companies to comply with this regulation and to assist operators in obtaining the necessary tax clearance certificates. 
A letter dated 06 December 2024, addressed to the Commissioner of the Insurance and Pensions Commission, by ZIMRA’s Acting Commissioner, Domestic Taxes, M. Chinanayi, reads:
<blockquote>
RE: PRODUCTION OF VALID TAX CLEARANCE CERTIFICATES BEFORE INSURANCE OF VEHICLES UPON LICENCING – FINANCE ACT No. 2 OF 2024
Reference is made to the Finance Act. No. 2 of 2024 which was gazetted on 25 October 2024 and which amended the Income Tax Act [Chapter 23:06] by introducing new requirements that insurance companies need to comply with.
Please be advised that in terms of section 80A of the Income Tax Act, insurance companies are now required to ensure that effective 1 January 2025, no public transport operators are issued with vehicle insurance unless they produce a valid tax clearance certificate. The section reads:
“(5) Notwithstanding anything contained in the Road Motor Transportation Act [Chapter 13:15] and Insurance Act, the following persons who are certified, registered or licensed to operate the business of the omnibus or taxicab for the carriage of goods or passengers for hire or reward, in whose name the goods vehicle, omnibus or taxicab is or is required to be registered in terms of the Road Motor Transportation Act [Chapter 13:15] and Insurance Act shall not be certified, registered or licensed by ZINARA nor be eligible for vehicle insurance unless (at the time the certification, registration or licensing of the person concerned is effected or renewed) there is produced to the certifying, registering or licensing authority under the Act concerned a tax clearance certificate valid no earlier than thirty days before its production.”
</blockquote>
More: <a href="https://www.pindula.co.zw/">Pindula News</a>

Pindula News

ZIMRA says from 2025, public transport operators need a tax clearance certificate to get vehicle insurance. This is a new rule under a law passed in 2024. The rule applies to both passenger and goods transport vehicles. ZIMRA wants insurance companies to follow this rule and help operators get the certificates. A letter was sent to the Insurance and Pensions Commission explaining this new requirement. Insurance companies can't give vehicle insurance to public transport operators without a valid tax clearance certificate starting in 2025.

ZIMRA To Enforce Tax Clearance Certificate Requirement For Public Transport Operators

The Zimbabwe Revenue Authority (ZIMRA) has described as fake a document titled “Issuance of tax clearance certificates ([ITF263] for the year 2022.”
In a post on Twitter on Wednesday evening, ZIMRA advised the public to ignore the notice, saying it is fake. <a href="https://twitter.com/Zimra_11/status/1478765060164136964">ZIMRA wrote:</a>
<blockquote>
Please be advised that this purported Public Notice 11 is fake and has not been issued by ZIMRA.
… Please ignore the purported Notice 11 of 2022 for it is fake.
</blockquote>
Below is the public notice purportedly issued by ZIMRA, which the tax authority has dismissed as fake:
<blockquote>
ISSUANCE OF TAX CLEARANCE CERTIFICATES [ITF263] FOR THE YEAR 2022 
The Zimbabwe Revenue Authority (ZIMRA) is hereby informing all registered taxpayers to fully comply with the following in order to access ITF263: 
<ol>
<li>Updated Tax Affairs. All registered taxpayers should be up to date with the submission of tax returns, tax payments and master data information must be up to date i.e. E-Mail Address, Telephone Number, Bank Accounts, Industry Class. </li>
<li>Fully Fiscalised and Interfaced. For those registered for Value Added Tax (VAT), should fully fiscalise for multi-currency with their invoice/receipts showing currency of transaction and their devices interfaced with ZIMRA servers. </li>
</ol>
a) Approach ZIMRA Fiscal Devices Approved Supplier listed in Public Notice Number 85 on ZIMRA website. Please note that the devices should be configured to show: 
✔ Transactions done in local currency ZW$ 
✔ Transactions done in foreign currency like the USD. 
b) Where clients have devices that cannot be configured for multicurrency, different devices should be configured to show either of the above requirements. 
Due to the unstable performance of the e-Services platform, some taxpayers have not been able to access their tax clearance certificates on time. ZIMRA, therefore, apologizes for any inconvenience caused. 
It is in recognition of such inconveniences that ZIMRA would like to advise that all registered taxpayers without valid Tax Clearance Certificates (ITF263) are deemed to have tax clearance certificates expiring 28 February 2022. 
In the meantime, clients are advised to continue checking for their tax clearance certificates online. For further enquiries, clients are advised to use the following email addresses: 
<ol>
<li> Large Client Office (LCO) – itf263queriedesklco@zimra.co.zw</li>
<li> Medium Clients Office (MCO) –itf263queriedeskmco@zimra.co.zw</li>
<li> Small Clients Office (SCO) – itf263queriedesksco@zimra.co.zw</li>
<li> Region 2 – itf263queriedeskregion2@zimra.co.zw</li>
<li> Region 3 – itf263queriedeskregion3@zimra.co.zw</li>
</ol>
✔ Submit Tax Returns online via ZIMRA e-services http://www.efiling.zimra.co.zw or alternatively use email addresses as published on the ZIMRA website. 
✔ All Tax Payments, use ZIMRA Bank Accounts on website https://www.zimra.co.zw/profile/203 Follow us on Twitter @Zimra_11 Facebook www.facebook.com/ZIMRA.ZW 
</blockquote>
More: <a href="https://news.pindula.co.zw/">Pindula News</a>

ZIMRA Dismisses "Public Notice On Issuance Of Tax Clearance Certificates" As Fake

ZIMRA has in the following notice notified all taxpayers that they should be up to date with their tax obligations. ZIMRA also took the time to address the challenges being faced by Zimbabweans in trying to get tax clearance certificates and said those without valid certificates are deemed to have tax clearance till the end of this month. Said ZIMRA in notice 11 of 2021:
<blockquote>PUBLIC NOTICE ISSUANCE OF TAX CLEARANCE CERTIFICATES [ITF263] FOR YEAR 2021
The Zimbabwe Revenue Authority (ZIMRA) is hereby informing all registered taxpayers to fully 
comply with the following in order to access ITF263:
1. Updated Tax Affairs. All registered taxpayers should be up to date with submission of 
tax returns, tax payments and master data information must be up to date i.e. E-Mail 
Address, Telephone Number, Bank Accounts, Industry Class.
2. Fully Fiscalised and Interfaced. For those registered for Value Added Tax (VAT), should 
fully fiscalise for multi-currency with their invoice/receipts showing currency of 
transaction and their devices interfaced with ZIMRA servers.
a) Approach ZIMRA Fiscal Devices Approved Supplier listed in Public Notice Number 85 on 
ZIMRA website. Please note that the devices should be configured to show: 
– Transactions done in local currency ZW$ 
– Transactions done in foreign currency like the USD. 
b) Where clients have devices that cannot be configured for multicurrency, different devices 
should be configured to show either of the above requirements.
Due to the unstable performance of the e-Services platform, some taxpayers have not been able 
to access their tax clearance certificates on time. ZIMRA therefore apologises for any 
inconveniences caused. It is in recognition of such inconveniences that ZIMRA would like to 
advise that all registered taxpayers without valid Tax Clearance Certificates (ITF263) are deemed 
to have tax clearance certificates expiring 28 February 2021.
In the meantime, clients are advised to continue checking for their tax clearance certificates 
online. For further enquiries, clients are advised to use the following email addresses: 
1. Large Client Office (LCO) – itf263queriesdesklco@zimra.co.zw 
2. Medium Clients Office (MCO) -itf263queriesdeskmco@zimra.co.zw 
3. Small Clients Office (SCO) – itf263queriesdesksco@zimra.co.zw 
4. Region 2 – itf263queriesdeskregion2@zimra.co.zw 
5. Region 3 – itf263queriesdeskregion3@zimra.co.zw
<ul>
<li>Submit Tax Returns online via ZIMRA e-services http://www.efiling.zimra.co.zw or 
alternatively use email addresses as published on ZIMRA website.</li>
<li>All Tax Payments, use ZIMRA Bank Accounts on website https://www.zimra.co.zw/profile/203</li>
</ul>
Follow us on Twitter @Zimra_11 Facebook www.facebook.com/ZIMRA.ZW 
and website www.zimra.co.zw 
My Taxes, My Duties: Building my Zimbabwe!! 
Public Notice Number 11 of 2021</blockquote>

All Tax Payers Without Valid Tax Clearance Are Deemed To Have Tax Clearance Certificates Expiring On 28 February - ZIMRA

The Zimbabwe Revenue Authority (ZIMRA) has issued a notice advising individuals importing goods for sale into the country to apply for a Business Partner Number. The requirement applies to individuals who import goods exceeding RTGS$8 000.00. Below is the notice in full:
<blockquote>PUBLIC NOTICE: IMPORTATION OF COMMERCIAL GOODS BY INDIVIDUALS
The Zimbabwe Revenue Authority (ZIMRA) in this public notice would like to advise that all individuals importing commercial goods into Zimbabwe would be required to apply for a Business Partner Number through the ZIMRA E-Services Platform on the website http://efiling.zimra.co.zw or visit your nearest ZIMRA office for further assistance.
Please note that with effect from 9 September 2019, no individual importing commercial goods, for example, goods for resale of a value exceeding RTGS$8 000.00, will be cleared unless they have the Business Partner Number and a valid Tax Clearance Certificate.
The requirements for the application for a Business Partner number are:
<ul>
<li>Stamped current Bank Statement</li>
<li>Identity card</li>
<li>Proof of residence in the form of a utility bill, supported with an affidavit if not in your name.</li>
</ul>
Please approach your nearest ZIMRA Domestic Taxes office for further enquiries or assistance
Below is a screenshot of the ZIMRA notice:
<img alt="Image" decoding="async" src="https://pbs.twimg.com/media/EDImOOMX4AACnA_?format=jpg&amp;name=medium"/></blockquote>

ZIMRA Introduces New Conditions For Individuals Importing Good For Resale

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