admincommission. Neglecting to perform a requirement in terms of the law, therefore, constitutes an offence. Please note that offences can be committed by individuals or companies.
Sections 81-86 of the Income Tax Act [Chapter 23:06]
These sections cover offences by any person who:
l Fails or neglects to furnish, file or submit any return or document required by the Commissioner-General of Zimra, hereinafter called “Commissioner”, and/or fails to so on the due date
l Refuses or neglects to furnish any information or reply or to attend and give evidence as and when required by the Commissioner or any officer duly authorised by him/her, or to answer truly and fully questions put to him/her by the Commissioner or any such authorised officer.
l Fails to show in any return made by him/her any portion of the gross income, receipts received by or accrued to or in favour of himself/herself, or fails to disclose to the Commissioner when making such return, any material facts which should have been disclosed.
l Being a registered employer, fails or neglects to remit all or part of tax deducted from salaries/wages of his/her employees as required.
l Fails to show in any return prepared or rendered by him/her on behalf of any other person any portion of the gross income, receipts received by or accrued to or in favour of such other person, or fails to disclose to the Commissioner when preparing or making such return, any facts which if so disclosed might result in increased tax.
l Hinders, obstructs or assaults any officer engaged in carrying out his/her duties.
l Wilfully fails to comply with requirements of the Commissioner or to keep proper accounts.
l Wilfully fails to submit correct returns and information.
l Makes false statements when required to furnish information related to tax matters.
l Keeps or maintains false accounts.
l Commits an act of fraud related to tax laws.
Sections 62 -64 of the Value Added Tax Act [Chapter 23.12]
The offences under these sections of the VAT Act cover any person who:
l Impersonates a Zimra officer and defrauds other persons.
l Falsely claims that the value or price of goods or services he/she supplies includes VAT when they do not.
l Fails to attend and give evidence in court cases where he/she is required as a witness.
l Being a registered operator for VAT purposes, fails to provide another registered operator with a tax invoice, credit note or debit note.
l Tenders a false VAT refund claim.
l Authorises the commission, or is involved in fraudulent activity with prejudice to VAT or other tax.
l Fails to maintain proper records of his/her business.
l Fails to fiscalise where required to do so.
l Fails to remit VAT collected from the supply of goods and services.
Penalties or penal provisions
l Section 35 of the Revenue Authority Act provides for the charging of penalties and/or prosecution of offenders.
l The Income Tax Act provides for penalties which may include prosecution and imprisonment on conviction.
l The Capital Gains Tax (CGT) Act specifies offences where taxpayers neglect or delay the payment of CGT and provides for penalties and/or prosecution of offenders.
l Article submitted by the Zimbabwe Revenue Authority. To contact us:
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