adminThe public officer should be appointed within one month from the establishment of the company’s office or other place of business.Such individual shall be appointed by the company or by an agent or legal practitioner who has authority to appoint such a representative and shall have to be approved by the commissioner general of ZIMRA.Section 61 of the Income Tax Act (Chapter 23:06) stipulates that every company which carries on a trade or has an office or other established place of business in Zimbabwe shall at all times be represented by an individual residing therein as a public officer.
The public officer should be appointed within one month from the establishment of the company’s office or other place of business.
Such individual shall be appointed by the company or by an agent or legal practitioner who has authority to appoint such a representative and shall have to be approved by the commissioner general of ZIMRA.
If a company fails to appoint one, the public officer of such company shall be such managing director, secretary or other officer of the company as the commissioner general may designate for that purpose.
Role of the public officer
Every notice, process or proceeding which may be given to, served upon or taken against any company may be given to, served upon or taken against its public officer.
Every Public Officer shall be answerable for the doing of all such acts, matters or things as are required.
Everything done by any Public Officer which he/she is required to do in his/her representative capacity shall be deemed to have been done by the company which he/she represents.
ZIMRA requirements
All Public Officers must register with ZIMRA. The authority has put in place instructions for its staff to discuss company tax matters with the public officers only, unless authorised by the Public Officer to handle the issues with any other person.
Third quarterly payment date
Our valued clients are hereby reminded that the third instalment under Quarterly Payment Dates is due on or before 25th September 2016.
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.
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