Business Reporter
The Zimbabwe Revenue Authority (ZIMRA) has signalled a partial climbdown on its controversial plan to make tax clearance certificates a monthly requirement, following strong objections from the business community.
In Public Notice 69 of 2025, ZIMRA had announced that tax clearance certificates (ITF263) for the 2026 tax period “will only be valid for a month for all taxpayers,” warning that “any lapse in compliance will result in the suspension of the subsequent month’s clearance.”
The position triggered an outcry from industry, which warned that monthly renewals would encumber business operations and increase compliance costs in an already difficult operating environment.
However, in a December 19, 2025, letter responding to concerns raised by the Confederation of Zimbabwe Industries (CZI), ZIMRA Commissioner for Domestic Taxes Misheck Govha indicated that the tax authority was now reconsidering the rigid monthly framework.
“In light of the concerns raised, ZIMRA remains committed to ensuring that compliance measures are practical, efficient, and aligned with broader economic objectives,” Govha wrote.
He added that the authority was considering a “phased, transitional framework” that would stagger the implementation of the new tax clearance regime.
“This may include differentiated validity periods based on the size and scale of taxpayers,” Govha said, outlining that “large clients” could receive tax clearance certificates valid for six months, while “medium and small clients, including tender participants,” would receive certificates valid for three months.
The revised position marks a notable softening from ZIMRA’s earlier stance that monthly tax clearance would apply uniformly to all taxpayers.
Despite the adjustment, ZIMRA stressed that the underlying policy remains unchanged.
“With respect to NIL returns, the position outlined in Public Notice No. 69 of 2025 remains unchanged,” Govha said, adding that taxpayers submitting NIL returns would be required to “seek specific authorisation from ZIMRA” to obtain tax clearance certificates.
ZIMRA said the transitional approach was intended to “provide flexibility and operational stability while further engagements continue and system stabilisation efforts are being undertaken.”
Business groups say the revised timelines, while welcome, do not go far enough.
Industry representatives argue that even three-month clearances still impose an unnecessary administrative burden and expose businesses to uncertainty, particularly where tax clearance certificates are required for access to tenders, banking services and statutory approvals.
ZIMRA said it would continue consulting stakeholders, noting that “our shared objective remains the establishment of a framework that supports voluntary compliance, business continuity and effective revenue mobilisation.”
