Appointment of public officers and their roles

SECTION 61 of the Income Tax Act [Chapter 23:06] stipulates that every company which carries on a trade or has an office or other established place of business in Zimbabwe shall at all times be represented by an individual residing therein as a Public Officer. The Public Officer should be appointed within one month from the establishment of the company’s office or other place of business.

Such individual shall be appointed by the company or by an agent or legal practitioner who has authority to appoint such a representative and shall have to be approved by the Commissioner General of ZIMRA. If a company fails to appoint one, the Public Officer of such company shall be such managing director, director, secretary or other officer of the company as the Commissioner General may designate for that purpose. Role of the Public Officer

Every notice, process or proceeding which may be given to, served upon or taken against any company may be given to, served upon or taken against its public officer.

Every Public Officer shall be answerable for the doing of all such acts, matters or things as are required.

Everything done by any Public Officer which he/she is required to do in his/her representative capacity shall be deemed to have been done by the company which he/she represents. ZIMRA Requirements All Public Officers must register with ZIMRA. The Authority has put in place instructions for its staff to discuss company tax matters with the Public Officers only, unless authorised by the Public Officer to handle the issues with any other person.

Third Quarterly Payment Date

Our valued clients are hereby reminded that the third instalment under Quarterly Payment Dates is due on or before 25th September 2016.

Disclaimer : This article was compiled by the Zimbabwe Revenue Authority for information purposes only.

ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority. RECYCLING is material (waste) products.

Material that does not rot is known as non-biodegradable waste. Most of these materials are manmade or synthetic. To deal with this material, they have to be taken to the factory for reprocessing.

This is called recycling; when waste is the raw material for an industrial process.

There is no one stop shop for recycling of all materials because of their differing nature but players in this sector tend to specialise on particular materials.

As such the starting point for recycling is separation, ideally at source of waste generation to avoid spoiling. Waste separation at source? Separating waste by category is the initial step to make waste reusable and recycling.

The waste categories include; paper, plastic, metals, polystyrene (k-lite), glass, organic among others.

Separating the waste enables one to supply the various players who need the different materials and prevents contamination.

Contaminated waste needs thorough cleaning before it is processed and is a burden to the recycler.

For effective waste separation, it is prudent to have separate bins at source where people can categorically place processing into new, used useful the waste separately.

Therefore, after separating the waste, the material is taken to the right players for recycling. Status of Recycling in Zimbabwe The waste generated in Zimbabwe presents opportunities for the waste recycling industry.

Waste is waste to one but to another is a raw material to produce something “new”.

The Environmental Management Agency (EMA) is working with several innovators who have identified a niche in using what others feel like discarding as their raw materials. This is known as recycling.

Some communities who might be lacking in technology and resources have identified opportunities in becoming tributaries to recycling entrepreneurs adopting waste recovery and collecting as their core livelihood strategy by Converting Trash to Cash.” Benefits of Recycling

It aims to bring out business opportunities in waste management so that different stakeholders can play a part in waste management.

As such, waste will under this concept bear a price tag.

Corporates have invested in the recycling industry while some communities organised themselves into groups and pool resources to be tributaries, streaming back waste from where it is discarded to the recycling firms.

Should we return all the waste to where it originated, this is the panacea to waste management challenges facing the country. What the law says on recycling? The Environmental Management Act (Cap 20:27) provides for a clean, safe and healthy environment.

According to Statutory Instrument 6 of 2007 [Environmental Management (Effluent and Solid Waste Disposal) Regulations] every generator of waste has to: Quantify waste produced Set targets for recycling and sorting in an environmentally safe manner

Development, manufacture, processing, treatment and design of products in such a manner that the residual substances can be recycled

Creation of modes of distribution, such as two-way, and return systems that reduce residual waste to a minimum

Report all Environmental Crimes to; eep@ema.co.zw, like us on Facebook: Environmental Management Agency and twitter: @EMAeep or visit our website www.ema.co.zw <http://www. ema.co.zw>.

Alternatively, call us on: Tel 04-305543 and Toll-free 08080028; or use our Whatsapp platform 0779565707. We are ready to listen.