Renewal of 2024 Tax Clearance for Second Half by ZIMRA

What is a Tax Clearance certificate?

it is a certificate issued by the Zimbabwe Revenue Authority (ZIMRA) to tax payers who are compliant with all their tax obligations.

Who are Taxpayer?

A taxpayer is a person who is registered with ZIMRA and is liable to pay tax. Taxpayer include a natural person and juristic person ( corporate or business).

Requirements to get a Tax Clearance Certificate?

It is very simple to get a Tax Clearance. You need to be registered with ZIMRA to get a tax clearance certificate.

As mentioned above, you can get a tax clearance as an individual person for example, John Doe can register to get a tax clearance or you can register as a company. The following are required to registered with ZIMRA.

Individual registration requirement.

1. Visit the official ZIMRA Self Service Portal 
2. Create an SSP user account by clicking on the “Sign Up” hyperlink and follow the steps to get your Username and Password.
3. Log into the system using your username and password and follow the steps as directed.
4. Choose the appropriate option from “Register as an Individual” 

Once you are registered as an individual, you be issued a Tax Identity Number (TIN).

Corporate registration requirement.

Corporates, partnerships and cooperatives who want to venture into any business are required to register with ZIMRA and comply with all obligations as stipulated in the legislation.

The requirements are as below.

1. Visit the official ZIMRA Self Service Portal 
2. Create an SSP user account by clicking on the “Sign Up” hyperlink and follow the steps to get your Username and Password.
3. Log into the system using your username and password and follow the steps as directed.
4. Choose the appropriate option from “Register as an Organisation” and follow the steps.

Once registered, the taxpayer should ensure that all returns and payments are done on time. Here are the responsibility of a taxpayer soon after registration.

Responsibilities upon registration include:

• Keeping accounting records for a period of at least six (6) years after the tax period to which the period relates.
• Completing and submitting VAT returns online through the TaRMS Self Service Portal.
• Calculating and remitting the VAT due to the Commissioner on or before the due date.
• Record transactions electronically if VAT registered
• Advising ZIMRA of any change in business details, including address, addition of/or change of partner, cessation of trade, etc.
• Allowing ZIMRA officials to enter your business premises and examine goods and all business records.

2024 Tax Clearance Certificates renewal.

All Tax Clearances issued in the first half of 2024 will be expiring on the 30th of June 2024. We advise our clients to regularise their tax affairs with ZIMRA now to avoid inconvenient of  the following.

• 30% Withholding Tax
  • Failure to avail a tax clearance certificate will result in the payee withholding 30% of the invoice.
• Loss of Business
  • Business want to do with businesses who are tax compliant.
• Non Compliant
  • Failure to avail a Tax Clearance Certificate means that the business is not compliant with tax regulations.

Requirements to Renew Your 2024 Tax Clearance Certificate.

1. Make sure you are registered and compliant with ZIMRA.
2. Make sure all the following returns are up dated.
   1. Pay as you earn returns
   2. Provisional Tax returns (ITF12B-Quarter Payments Dates(QPD’s))
      1. 1st QPD-was due on 25 March 2024
      2. 2nd QPD-due on 25 June 2024
   3. Income Tax return for the period 2023
      1. The return was due on the 30th of May 2024
   4. VAT returns are up to date
   5. Withholding Tax returns are up to date
   6. Your tax account with ZIMRA is clean and has no debit balance.
   7. The Payment plan is up to date and you have been following the payment plan.