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PAYE and 2% Tax payments due on the 10th of November

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The Zimbabwe Revenue Authority (ZIMRA) put out a notice reminding businesses that Pay As You Earn (PAYE), Presumptive Tax and the 2% or Intermediate Money Transfer Tax (IMTT) for the month of October are due on the 10th of November 2021.

ZIMRA’s statement reads as follows:

The Zimbabwe Revenue Authority (ZIMRA) hereby reminds all its valued clients that the following returns and payments for the month of October 2021 are due on the 10th of November 2021.

Returns Due
a) Employees Tax or Pay As You Earn (PAYE) Remittances – [ P2 Remittance Advice Form]
b) Withholding Taxes / Royalties Returns / Presumptive Tax – [ REV5 Form]
c) Intermediate Money Transfer Tax (IMTT) – [ REV5B Form]


The following issues are reminded to all taxpayers in this regard:
 All PAYE Remittances Advices (P2 forms) should be completed in full and submitted through the ZIMRA e-services platform (

 In the event a taxpayer fails to submit the P2 form on the e-services platform, taxpayers are encouraged and reminded to proceed scanning and emailing the return to the relevant email address from the list below depending on the region the taxpayer is in.

d) All Withholding Taxes / Royalties Returns / Presumptive Tax – [ REV5 Form] and IMTT return (REV 5B form), should be submitted via relevant email addresses as shown below

StationTax HeadE-Mail Address
LCO ClientsWithholding Tax
MCO ClientsWithholding Tax
SCO ClientsWithholding Tax
BulawayoAll Tax
Victoria FallsAll Tax
HwangeAll Tax
GwandaAll Tax
BeitbridgeAll Tax
MasvingoAll Tax
MutareAll Tax
GweruAll Tax
ChiredziAll Tax
ZvishavaneAll Tax
ChipingeAll Tax
RusapeAll Tax
KwekweAll Tax
KadomaAll Tax
ChinhoyiAll Tax
KaribaAll Tax
MaronderaAll Tax
BinduraAll Tax

Currency of transaction

Taxpayers should ensure that all taxes are remitted on time, in full and in the currency of transaction through banks. The following link provides ZIMRA banking
details to make payments:

Payment of taxes to ZIMRA

When making payments to ZIMRA, please ensure that the following details are provided and correctly captured so that the payments may be credited on correct
i. Name of Company
ii. Business Partner Number (BPN)
iii. Tax obligation e.g. PAYE, VAT, Withholding Tax etc


Taxpayers who are in arrears with regards to their tax obligations are required to settle the outstanding amounts or to engage their nearest ZIMRA Offices to discuss and agree on a way forward. ZIMRA urges its valued taxpayers to file their returns and pay taxes due on time and in full in the currency of trade to avoid follow-ups.

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