Online Reporter
Susan Tafadzwa Chirikure
What if we stopped treating revenue mobilisation as the sole responsibility of the revenue authority?
What if we fully acknowledged that businesses, employers, banks, and individuals are already collecting taxes for the Government—every single month?
From PAYE and VAT to IMTT, WHT, Special Excise Duty, Sugar Tax, and FDMS, taxpayers are the frontline agents of revenue collection. They invest in systems, train staff, and bear compliance risk.
What if we rewarded that effort?
The partnership already exists
Taxpayers currently collect and remit at least 13 major tax streams for the Government:
1. PAYE and Domestic WHT
2. Non-Resident WHT
3. VAT and 1/3 VAT
4. Digital Services Tax
5. Special Excise Duty: Fuel, alcohol, tobacco, and designated consumer goods
6. Sugar Tax / Health Levy: On sugar-sweetened beverages
7. Fast Food Tax: On designated fast food and confectionery sales
8. IMTT via banks and mobile money
9. FDMS invoice verification
10. Tax clearance administration
11. Other statutory levies collected at source
The question is: How do we make this partnership sustainable?
What if we rewarded collection and compliance effort?
What if the Government made it easy for its agents to collect and remit the correct tax?
1. What if tax law were free and accessible to all?
A continuously updated digital portal featuring Acts, Regulations, and Statutory Instruments, with real-time updates and regular summaries of court decisions and their implications for existing law.
2. What if we had clear practice notes for both existing and new laws?
For VAT, PAYE, WHT, IMTT, Special Excise Duty, FDMS, Sugar Tax, and Fast Food Tax—complete with examples and taxpayer consultation. All available in one free, central library.
What if we explained the law first, before applying penalties?
3. What if compliance costs were recognised?
What if businesses could claim a 200 percent deduction for verifiable compliance expenditure?
4. What if good behaviour earned credits?
What if 12 months of full, on-time collection and remittance earned a 0.5 percent–1 percent credit on taxes remitted?
5. What if we offered relief, not just penalties?
What if first-time, non-fraudulent errors by taxpayers with a clean 24-month record qualified for a one-time penalty waiver?
6. What if we celebrated compliant collectors?
What if “Certified Compliant” status came with faster refunds, priority in procurement, and reduced audits?
What if we gave rewards where they are deserved?
7. What if Government enhanced ZIMRA’s efforts through Client Care by creating a dedicated, fully-fledged Tax Training Division for taxpayers?
What if this division received the same level of effort and dedicated oversight as collection teams, with its own Regional Manager in each region, offering regular workshops, webinars, e-learning, and sector-specific guidance for employers, accountants, and tax agents? Equipping taxpayers with the right knowledge makes collection more accurate and remittance more timely.
What if this aligned with Vision 2030?
A fair, predictable, and sustainable tax system is foundational to an upper-middle-income economy.
What if, by supporting those who collect for the government, we secured the revenue needed to deliver Vision 2030?
Conclusion
Taxpayers are already collecting for the government.
What if we rewarded that partnership?
When we support collectors, collection becomes easier. When we recognise effort, compliance becomes attractive.
What if we strengthened the nation by strengthening those who collect for it?
