Everything You Must Know About ZIMRA’s New One-Month Tax Clearance Certificates
The Zimbabwe Revenue Authority (ZIMRA) has announced a significant change to its Tax Clearance Certificate (ITF263) system. Starting on 27 December 2025, compliant taxpayers will receive certificates that are valid for only one month, a major shift from the previous practice where certificates were valid for longer periods.
This change, outlined in Public Notice 69 of 2025, introduces a system of continuous monthly compliance checks, sparking a major debate within the business community regarding administrative burdens and operational feasibility.
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| Certificates will now be issued monthly based on strict compliance |
The 3 Pillars of Compliance
According to the ZIMRA notice, failure to meet any of these three conditions will result in the immediate loss of the certificate for the following month:
- Return Submission: All tax returns (Income Tax, VAT, PAYE) must be submitted by statutory due dates.
- Tax Payment: All principal taxes, penalties, and interest must be paid in full (unless on an approved payment plan).
- Fiscalisation: VAT-registered businesses must have operational fiscal devices transmitting data to ZIMRA daily.
“Any lapse in compliance will result in the suspension of the subsequent month’s clearance.”
A Wave of Concern
The announcement triggered an immediate backlash. Business owner Reggie Manditereza stated:
“It’s clear that whoever proposed monthly tax clearances has no experience in industry. Requiring us to collect, verify, and file hundreds of clearances every month... is a full-time job on its own.”
Many argue this policy undermines national economic goals. Kudzai M Mubaiwa noted, “So much for ease of doing business,” while others argued it contradicts the National Development Strategy (NDS2).
System & Cash Flow Doubts
Users raised serious operational concerns:
- Cash Flow: Businesses often get paid months after invoicing. Paying taxes monthly before receiving revenue creates a liquidity crisis.
- System Reliability: Doubts about ZIMRA’s technical capacity are rampant. “I hope this works because your system is known to crash,” noted one user.
- Unfair Targeting: Critics argue this penalizes compliant businesses while leaving the informal sector untouched.
The Cost of Non-Compliance
The core function of the ITF263 is proof of good standing. Without a valid, current certificate, a business faces:
- 10% Withholding Tax: Clients must deduct 10% from gross payments, severely impacting cash flow.
- Lost Contracts: Inability to secure new contracts with corporations or government entities.
- Disqualification: Exclusion from applying for licenses, loans, or tenders.
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