Tax Clearance Certificate
A Tax Clearance Certificate is a certificate (ITF 263) issued by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) to a taxpayer as confirmation that their tax affairs are up to date or has made satisfactory arrangements with their nearest ZIMRA to update their tax obligations.
Benefits of having a Tax Clearance Certificate
No 10% Withholding Tax is deducted from payments for the goods and services supplied.
No Presumptive Tax will be levied on importations.
Tax clearance is required when bidding for tenders.
A Tax Clearance Certificate is a pre-requisite when applying for licences issued by local authorities.
A tax clearance certificate enhances business compliance profile as the taxpayer deals with other businesses.
Increases stakeholders’ confidence in taxpayers’ business.
What is required to obtain a Tax Clearance Certificate?
The taxpayer must be up to date with tax statutory returns submissions under all Acts administered by ZIMRA, or making satisfactory arrangements with ZIMRA for the furnishing of such returns.
The taxpayer has to be up to date with all taxes due in terms of all the Acts administered by ZIMRA.
VAT registered taxpayers should have fiscalised by 31 December 2020 and their gadgets have to produce receipts and invoices in the tendered currency. In addition, the taxpayers should have interfaced with ZIMRA servers.
Who should apply for a Tax Clearance Certificate?
The Public Officer of the company, or an individual duly authorised in writing to represent the following:
A company
Trader
Partnership
Cooperative
Individuals
How to access a Tax Clearance Certificate?
The Tax Clearance Certificate is now accessible on the ZIMRA e-services portal using the following steps:
Log on to the e-services portal http://efiling.zimra.co.zw
Click on “Manage Services” and select “Submissions”
Click the arrow on “General Tax Clearance”
Click “Submit”
Click “My History” then “My Submissions” to check for your Tax Clearance Certificate
If status says “Committed”, it means you have successfully obtained an online tax clearance certificate (ITF 263)
Click “View Document” to view and print the Tax Clearance Certificate (ITF 263)
If the status is “Failed” then contact the managers in your respective regions for assistance. The contact details for managers are accessible on Public Notice No 65 available on ZIMRA website: www.zimra.co.zw.
How to verify Tax Clearance Certificate validity?
If in doubt about the authenticity of a Tax Clearance Certificate, please verify by using the link as given below:
Type http://efiling.zimra.co.zw on your Internet browser
Under e-services, click on “Validate Tax Certificate”
Enter the Business Partner Number (BPN) on the tax certificate in the BPN field
Enter the “Authentication Code” as it appears on the tax certificate in the code field
Type the “Code” for the image as shown in the field available
Click “Verify Certificate”
For a valid Tax Clearance Certificate, the details that will appear on the Internet page are the same as those on the Certificate being verified.