Tax Clearance Certificate (ITF 263)
A TAX Clearance Certificate (ITF 263) is a certificate issued by the Commissioner General of the Zimbabwe Revenue Authority(ZIMRA) to a person liable to pay tax,provided that the taxpayer’s’ tax position is satisfactory.
Benefits of having a Tax Clearance Certificate
◆ No 10%Withholding Tax is deducted when payments are made for 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.
◆ Business counterparts have confidence in doing business with compliant taxpayers
What is required to obtain a Tax Clearance Certificate?
◆ The client must furnish all statutory returns required to be submitted under all Acts administered by ZIMRA, or making satisfactory arrangements with ZIMRA for the furnishing of such returns.
◆ The client must have paid the taxes due in terms of all the Acts administered by ZIMRA.
◆ Clients with outstanding taxes, penalties and interest must make suitable arrangements, which are approved by ZIMRA.
◆ Value Added Tax (VAT) registered clients must have their systems inter- faced with ZIMRA servers under the fiscalisation programme. However, tax clearance certificates may be availed to clients who have made noticeable efforts to get interfaced. 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
◆ A sole trader
◆ An individual
◆ Trust
◆ School
◆ Partnership
◆ Church
◆ Cooperative
◆ Private Business Corporations(PBC)
How to access a Tax Clear
ance Certificate
The Tax Clearance Certificate is now accessible on the ZIMRA e-services portal using the following steps:
◆ Log on to the e-services portalhttp://efiling.zimra. co.zw
◆ Click on “Manage Services” and select “Submissions”
◆ Click the arrow on “General Tax Clearance”
◆ Click “Submit”
◆ Allow a few seconds for the system to update the status
◆ 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 nearest ZIMRA office for assistance
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.
◆ To contact ZIMRA: Whats App 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 Send us an e-mail: pr@zimra.co.zw/ webmaster@zimra.co.zw Call us (Head Office) : 04 –758891/5; 790813-4; 781345; 751624; 752731