Understanding vat categories and due dates

Value Added Tax registered operators are required to furnish to the Commissioner a VAT 7 return showing tax payable or refundable. It is an obligation of the registered operator to timely submit and pay VAT within the due date. 

1. Value added tax categories 

– “Category A” means the category of registered operators whose tax periods are periods of two months ending on the last day of the months of January, March, May, July, September and November of the calendar year.

– “Category B” means the-category of registered operators-whose tax periods are periods of two months ending on the last day of the months of February, April, June, August, October and December of the calendar year.

– “Category C” means the category of registered operators whose tax periods are periods of one month ending on the last day of each of the twelve months of the calendar year;

– “Category D” means the category of registered operators who have made written applications for tax periods other than those of Category A, B or C, and whose tax periods end on the last day of such other months as the Commissioner may approve.

2. On filing the VAT returns on the e-filing portal ensure selection of the correct tax period for the return

3. Tax periods and due dates.

To contact ZIMRA: WhatsApp line: +263 782 729 862; Visit our website:  www. zimra.co.zw; Follow us on Twitter:  @Zimra_11; Like us on Facebook:   www.facebook.com/ZIMRA.ZW; Send us an e-mail: [email protected]/[email protected]; Call us (Head Office):   0242 –758891/5; 790813; 790814; 781345; 751624; 752731; e-TIP: http://ecustoms.zimra.co.zw/etip/.

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