Ap­point­ment of pub­lic of­fi­cers and their roles

Chronicle (Zimbabwe) - - Business -

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.

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