How to register for taxes in Zimbabwe - Zimbabwe
Registration procedures/required documents
How to register for taxes in Zimbabwe
The fiscal laws of Zimbabwe require any person carrying or deemed to be carrying on trade in Zimbabwe or any person in receipt of income to register for tax purposes. The following are the tax heads under which a person is required to register. These are administered by Zimbabwe Revenue Authority (Zimra):
Corporate Income Tax (CIT)
Pay As You Earn (PAYE)/Personal Income Tax (PIT)
Withholding Tax (WHT)
Value Added Tax (VAT)
Mining Royalties
Capital Gains Tax (CGT)
Presumptive Tax (P/Tax)
Some persons are required to register with Zimra in order to collect/withhold specific taxes for government. This applies to all Withholding Taxes.
The Thirteenth Schedule of the Income Tax Act (Chapter 23:06) states that every person who becomes an employer shall apply to the Commissioner in such form as may be prescribed for registration as an employer within fourteen (14) days of becoming an employer. Employers are required to withhold PAYE from their employees and remit it to Zimra.
Other persons that should register:
- A public officer in his/her personal capacity
- A representative taxpayer appointed by a non-resident
- A registered tax consultant or any tax intermediary
How to register with Zimra
- Registration is done electronically (online) by first applying for an e-services account and then register for a BP number choosing appropriate contract accounts e.g. Income Tax, PAYE, Withholding Tax, Capital Gains Tax, Presumptive
- VAT is only registered manually because of the pre-checks that must be conducted by Zimra before registration
- Manual registration can also be done where taxpayers have no access to the internet