Rebate of duty on goods imported for religious purposes

Section 127 of Statutory Instrument 154 of 2001 provides for a rebate of duty on the following goods for use by a religious organisation approved by the Commissioner: ◆ organs and blowers therefore, harmonious and band instruments;

◆ church decorations, altars, fonts, lecterns, pulpits, vestments and other appointments not being furniture;

◆ illuminated windows; and

◆ Bibles, prayer books, hymn books pictures, pamphlets, posters, charts, statues of a religious nature, crucifix, church vessels, incense and other religious articles as approved by the Commissioner.

REQUIREMENTS FOR THE APPROVAL OF RELIGIOUS ORGANIZATIONS/ CHURCHES UNDER SEC 127 C & E GEN REGS SI

154/2001

1. Application letter signed by a responsible person in the organization.

2. A copy of the marriage officer’s licence, certified

3. Copy of organisation’s constitution, authenticated.

4. Testimonials from at least two established church organizations in Zimbabwe or if affiliated to umbrella bodies such as Zimbabwe Council of Churches or Evangelical Fellowship of Zimbabwe, a confirmation letter from such an umbrella body.

5. Proof of physical address in the form of title deeds or long-term lease agreement for the premises the organization is operating from and utility bills.

6. Copies of ID of two responsible persons as per organisation’s constitution. (The person(s) will be required to make a declaration and undertaking regarding the restrictions attaching to the concession once granted).

PROCEDURE WHEN APPLYING

FOR THE CONCESSION Once the organisation has been registered the responsible person is required to submit an application letter accompanied by;

a) a declaration and undertaking which state the purpose the goods are to be put to use and they shall not be disposed of without written permission of the Commissioner General

b) A copy of the invoice showing particulars of the goods being sought under rebate.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer: This article as 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.

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