In Zimbabwe, Section 50A of the Value Added Tax (VAT) Act [Chapter 23:12] provides the legal framework for the Value Added Withholding Tax system. Similar to other regional jurisdictions, this section allows the Commissioner of the Zimbabwe Revenue Authority (ZIMRA)...
Navigating the Costs of Expansion: An Analysis of S.I. 18 of 2026 The Zimbabwean investment landscape has undergone a significant regulatory shift with the gazetting of Statutory Instrument (S.I.) 18 of 2026. Issued under the Zimbabwe Investment and Development Agency...
Legislative Analysis: Implications of the Revised Fee Structure Under the ZIDA (General Investments) (Amendment) Regulations, 2026 (No. 1) Executive Summary On February 6, 2026, the Government of Zimbabwe, through His Excellency the President and in terms of the...
In early 2026, the question of whether ZIMRA is "ready" for automated Input Tax administration is the most debated topic in Zimbabwean boardrooms. While the TaRMS (Tax and Revenue Management System) and FDMS (Fiscalisation Data Management System) are technically live...
In the 2026 tax landscape, the "Matching Rule" is the cornerstone of ZIMRA’s digitilised VAT administration. By linking the Tax and Revenue Management System (TaRMS) with the Fiscalisation Data Management System (FDMS), ZIMRA has effectively turned every B2B...
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