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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 reminds taxpayers that they are required to submit Income Tax Returns and Capital Gains Tax Returns for the tax year ended 31st December 2020 as stated in Public Notice Number 26 of 2021 issued on 26 March 2021.


Extension of due date for submission of Income Tax Returns
Considering the impact of the lockdown period from January to March 2021 and as a way of decongesting return submissions, the Commissioner hereby notifies all valued taxpayers of the change in due dates as stated below:


a) 30th June 2021 for all taxpayers reporting to Small Clients Office (Harare), Region
2 and Region 3.
b) 31st July 2021 for all taxpayers reporting to Medium Clients Office (Harare).
c) 31st August 2021 for all taxpayers reporting to Large Clients Office (Harare).
d) 31st August 2021 for all persons with Domestic and / or International Related Party
Transactions (Transfer Pricing) (ITF 12C 2).
Income Tax returns with the due dates stated above are for the following categories:

  1. Income from Employment [Non-Final Deduction System cases]
    Persons in receipt of income from employment should submit Income Tax Returns [ITF
    1 . 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.
    Two separate Forms P6 should be attached to their respective two income tax returns relating to two separate tax periods i.e. January to July and August to December.
    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 throughout the year, are NOT required to furnish Income Tax Returns.
  2. 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 the respective due date as stated above. Nil returns must be submitted where there
    was no income received or accrued.
  3. 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 the respective due date as stated above.
  4. 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.
  5. 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.
    Completion of Income Tax Returns (ITF 12C)
    Income Tax returns are in general completed in Zimbabwe Dollars but the Commissioner-General can accept returns completed in foreign currency as detailed below:
    a) Taxpayers with gross income in both local and in foreign currency can prepare and submit separate income tax returns for taxable income accrued or received in the respective currencies.
    The taxpayers must submit an application in writing to the Commissioner detailing their positions and attach the Income Tax Returns.
    The return in foreign currency must be submitted manually using e-mail addresses provided by ZIMRA for submission of returns.
    b) Taxpayers with gross income mainly in foreign currency but with allowable deductions in local and foreign currency may prepare and submit a single income tax return in foreign currency.
    The taxpayers must submit an application in writing to the Commissioner detailing their positions and attach the Income Tax Returns.
    Please note that:
    In preparing the income tax returns, where apportionment of allowable deductions is required, for purposes of submission of separate returns, taxpayers shall apportion based on the contribution of the respective currencies to total turnover method or any another method as the Commissioner may approve on request.
    Submission of Transfer Pricing Return
    All persons with Income from Trade and Investments earned or accrued from Domestic and / or
    International Related Party Transactions (Transfer Pricing) should submit their Income Tax
    Returns (ITF 12Cs) supported by Transfer Pricing Return (ITF 12C2).
    Other Issues:
    a) The Income Tax Returns ITF12C [Income Tax Self-Assessment Return] , ITF1 [Return of Employment Income by an Individual] and ITF12C2 [Transfer Pricing Return] are downloadable
    from the Zimra website www.zimra.co.zw where necessary.
    b) All taxpayers with outstanding returns, i.e. returns for previous years, are reminded to submit without further delay. Late submission of returns and late payment of tax attracts penalties and interest respectively.
    c) Income Tax Returns are submitted on line on http://efiling.zimra.co.zw. Those that fail to go through the E-services platform and returns completed by taxpayers on employment income should be submitted manually through email addresses provided under Note (d).
    d) Failed and manual tax returns should be scanned and emailed to the applicable/relevant email address selected from the list below:
  6. LCO INCOME TAX RETURNS incometaxlcoreturn@zimra.co.zw
  7. MCO INCOME TAX RETURNS incometaxmcoreturn@zimra.co.zw
  8. SCO INCOME TAX RETURNS incometaxscoreturn@zimra.co.zw
  9. BULAWAYO INCOME TAX RETURNS mhlahlandelareturn@zimra.co.zw
  10. VICTORIA FALLS INCOME TAX RETURNS vicfallsreturn@zimra.co.zw
  11. HWANGE INCOME TAX RETURNS hwangereturn@zimra.co.zw
  12. GWANDA INCOME TAX RETURNS gwandareturn@zimra.co.zw
  13. BEIT BRIDGE INCOME TAX RETURNS beitbridgereturn@zimra.co.zw
  14. MASVINGO INCOME TAX RETURNS masvingoreturn@zimra.co.zw
  15. MUTARE INCOME TAX RETURNS mutarereturn@zimra.co.zw
  16. GWERU INCOME TAX RETURNS gwerureturn@zimra.co.zw
  17. CHIREDZI INCOME TAX RETURNS chiredzireturn@zimra.co.zw
  18. ZVISHAVANE INCOME TAX RETURN zvishavanereturn@zimra.co.zw
  19. CHIPINGE INCOME TAX RETURNS chipingereturn@zimra.co.zw
  20. RUSAPE INCOME TAX RETURNS rusapereturn@zimra.co.zw
  21. KWEKWE INCOME TAX RETURNS kwekwereturn@zimra.co.zw
  22. KADOMA INCOME TAX RETURNS kadomareturn@zimra.co.zw
  23. CHINHOYI INCOME TAX RETURNS chinhoyireturn@zimra.co.zw
  24. KARIBA INCOME TAX RETURNS karibareturn@zimra.co.zw
  25. MARONDERA INCOME TAX RETURNS maronderareturn@zimra.co.zw
  26. BINDURA INCOME TAX RETURNS bindurareturn@zimra.co.zw

    For any further clarification, kindly contact your nearest ZIMRA office.
    Follow us on Twitter @Zimra_11 Facebook www.facebook.com/ZIMRA.ZW and
    website: www.zimra.co.zw
    My Taxes, My Duties: Building my Zimbabwe!!
    Public Notice number 36 of 2021.

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