The Zimbabwe Revenue Authority (ZIMRA) has relaxed its proposed monthly tax clearance requirement following strong objections from the business community.
Under the revised position, Tax Clearance Certificates (ITF263) for large taxpayers will now be valid for six months. Certificates issued to medium and small taxpayers—including companies bidding for tenders—will continue to have a three-month validity period.
The change comes after concerns raised by the Confederation of Zimbabwe Industries (CZI) over Public Notice 69 of 2025, which had indicated that all businesses would be required to obtain tax clearance certificates every month.
In response, ZIMRA said it is considering a phased transitional framework to stagger the rollout of ITF263 in line with the new compliance measures. The authority stressed that this approach is intended to ease implementation pressures while systems are further stabilised.
However, ZIMRA clarified that its stance on nil returns remains unchanged. Taxpayers submitting nil returns are considered not to be trading and must seek specific authorisation from the authority if they wish to obtain a tax clearance certificate.
ZIMRA said the transitional measures are meant to provide flexibility and maintain operational stability as consultations continue. The authority acknowledged industry concerns around administrative burden, system readiness, and proportionality, and reaffirmed its commitment to ongoing stakeholder engagement.
Further consultations will be held during upcoming quarterly stakeholder meetings, where progress will be assessed and adjustments made where necessary.
