ZIMRA has in a statement urged all those who had taxable income (or money made) in the year ending December 2020 to submit Income Tax Returns. The statement from ZIMRA reads as follows:
PUBLIC NOTICE: SUBMISSION OF INCOME TAX RETURNS
(ITF 12C, ITF12C2, ITF1, CGT1) FOR TAX YEAR ENDED 31ST DECEMBER 2020
The Commissioner-General of the Zimbabwe Revenue Authority (ZIMRA) hereby gives notice in terms of Sections 37; 37A and 98B of the Income Tax Act [Chapter 23:06], to all persons who received taxable income or gains, or to whom taxable income or gains accrued from a source within or deemed to be within Zimbabwe, that they are required to submit Income Tax Returns or Capital Gains Tax Returns for the tax year ended 31st December 2020 as follows:
Income from Employment [Non-Final Deduction System cases]
Persons in receipt of income from employment should submit Income Tax Returns [ITF 1] by 30 April 2021. This applies to persons who, during the year 2020:
• Terminated employment before the end of 12 months; or
• Were employed for periods less than 12 months; or
• Changed employers; or
• Received income from more than one employer; or
• Received pension in addition to employment income.
2020 year of assessment has two tax periods January to July and August to December. January to July and August to December P6 forms should be attached to separate returns. For the avoidance of doubt, persons in receipt of income from employment, which has been subjected to Pay As You Earn (PAYE) or Employees’ Tax and were employed by the same employer same payroll throughout the year, are NOT required to furnish Income Tax Returns.Income from Trade and Investments
All taxpayers who were specified by the Commissioner-General to be on Self-Assessment in terms of Section 37A of the Income Tax Act [Chapter 23:06] are reminded that they should submit ITF 12C Returns, accompanied by the relevant financial statements, by 30 April 2021. Nil returns must be submitted where there was no income received or accrued.Income from disposal of Specified Assets and Marketable Securities.
Individuals and persons who disposed of specified assets and marketable securities in 2020, and did not submit Capital Gains Tax Returns are also required to submit returns on Form CGT1 by 30 April 2021.Taxpayers with approved Accounting Years
Taxpayers with approved accounting years other than 31 December should ensure that returns are submitted on dates set by the Commissioner-General in respect of their accounting periods.Dormant Companies
Dormant companies that are registered for tax must submit Nil returns. Dormant companies that are not registered for tax must register and submit Nil returns.
Please Note:
All taxpayers with outstanding returns, i.e. returns for previous years, are reminded to submit without further delay during this extended period. Late submission of returns attracts penalties and interest.
a) Income Tax Returns are submitted online on http://efiling.zimra.co.zw. Those that fail to go through e-services and returns completed by taxpayers on employment income should be submitted through email addresses provided under Note (d).
b) Taxpayers are encouraged to start using the e-services well before the deadline. Any requests for extensions must be lodged before the due date to the nearest ZIMRA Offices.
c) Tax Agents who submit returns for their clients in bulk are encouraged to approach their station managers and agree on return lodgment plans well before the due date.
d) Failed and manual tax returns should be scanned and emailed to the applicable/relevant email address selected from the list below:LCO INCOME TAX RETURNS lcoreturn@zimra.co.zw
MCO INCOME TAX RETURNS incometaxmcoreturn@zimra.co.zw
SCO INCOME TAX RETURNS incometaxscoreturn@zimra.co.zw
VICTORIA FALLS INCOME TAX RETURNS vicfallsreturn@zimra.co.zw
HWANGE INCOME TAX RETURNS hwangereturn@zimra.co.zw
GWANDA INCOME TAX RETURNS gwandareturn@zimra.co.zw
BEIT BRIDGE INCOME TAX RETURNS beitbridgereturn@zimra.co.zw
MASVINGO INCOME TAX RETURNS masvingoreturn@zimra.co.zw
MUTARE INCOME TAX RETURNS mutarereturn@zimra.co.zw
GWERU INCOME TAX RETURNS gwerureturn@zimra.co.zw
CHIREDZI INCOME TAX RETURNS chiredzireturn@zimra.co.zw
ZVISHAVANE INCOME TAX RETURN zvishavanereturn@zimra.co.zw
CHIPINGE INCOME TAX RETURNS chipingereturn@zimra.co.zw
KWEKWE INCOME TAX RETURNS kwekwereturn@zimra.co.zw
KADOMA INCOME TAX RETURNS kadomareturn@zimra.co.zw
CHINHOYI INCOME TAX RETURNS chinhoyireturn@zimra.co.zw
KARIBA INCOME TAX RETURNS karibareturn@zimra.co.zw
MARONDERA INCOME TAX RETURNS maronderareturn@zimra.co.zw
BINDURA INCOME TAX RETURNS bindurareturn@zimra.co.zw
ZIMRA
For any further clarification, kindly contact your nearest ZIMRA office.
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My Taxes, My Duties: Building my Zimbabwe!!
Public Notice number 23 of 2021.
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