Voluntary compliance on submission of employment income returns
iv) spouses. v) The credit is not granted to non-residents. vi) Credit shall not be granted if disability is of a temporary or transitional nature.
Any persons that have already failed to declare PAYE collected or accrued to from employees are encouraged to take advantage of the Voluntary Disclosure Programmme currently in place and be compliant. No penalties shall be charged for late submission of returns under the Voluntary Disclosure Programmme but interest remains due and payable.
Benefits of making a Voluntary Disclosure under Voluntary Disclosure Programme
§ Penalties, civil penalties, additional tax shall be waived in full
§ Outstanding tax debts are paid on agreed payment terms
§ Business is free from the burden of noncompliance
§ Access to tax clearance certificates for compliant taxpayers
§ Business managers and owners can focus on running their businesses thereby reducing costs of compliance. Period covered by Voluntary disclosure Applications for voluntary disclosure shall be made until 31 December 2018.
Assurances to the Applicant The unused credit is transferable between fines and
The information for voluntarily disclosed shall not trigger an audit, investigation or prosecution. Withdrawal of voluntary disclosure The voluntary disclosure benefits shall be withdrawn where the client fails to honour payment arrangements agreed on with ZIMRA, without seeking for alternative agreement payment arrangements.
For more information, please approach your nearest ZIMRA office. 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. To contact ZIMRA: WhatsApp line : +263 782 729 862 Visit our website : www. zimra.co.zw Follow us on Twitter : @Zimra_11 Like us on Facebook : www.facebook.com/ ZIMRA.11
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