By Patience Gondo
THE Zimbabwe Revenue Authority (ZIMRA) says it will not reverse a directive requiring clearing agents to register under the Public Accountants and Auditors Board (PAAB), insisting the order is rooted in law and must be enforced, despite calls for its suspension.
In a response to legal representatives of the affected agents, ZIMRA Commissioner General Regina Chinamasa said the Authority has no mandate to suspend or withdraw a requirement grounded in statute, adding that only legislative changes can alter its application.
The directive, which has been challenged by clearing agents through Hogwe Nyengedza Attorneys, compels them to register as tax accountants under the PAAB framework in order to continue offering services linked to customs and tax processes.
ZIMRA said the requirement is not new, but stems from amendments to the PAAB Act enacted in 2015, which define tax accountants as professionals involved in preparing and submitting tax returns under revenue laws.
Zimra says clearing agents fall within this scope through their work under the Customs and Excise Act.
According to ZIMRA, consultations were carried out before enforcement, including a stakeholder meeting held on 12 November 2025 in Harare, where parties agreed on the need for compliance and transitional arrangements.
Following the engagements, a grace period was granted to allow agents time to regularise their status.
Zimra set June 30, 2026 as the deadline for compliance, noting that this extension goes beyond the original legal timeframe, as the provisions have been in effect since July 2015.
Chinamasa said claims that the directive was imposed without consultation or that it undermines ease of doing business are unfounded, maintaining that ZIMRA acted within its regulatory mandate.
She added that while affected agents are free to pursue legal remedies, any challenge to the requirement would not immediately halt its enforcement, as ZIMRA remains bound to implement the law as it stands.
In a meeting held in Beitbridge on March 19, one clearing agent said the proposed changes may be difficult for some operators to meet within the given timeframe which is June 30 2026.
He said the time period is quite unfair because the issue was introduced mid-year when we were busy trying to raise money, and then suddenly we are told to go back to school or risk deregistration.
“We are being asked to comply within a short space of time and some may struggle to meet the new requirements,” the agent said.
“There is a need to ensure that no one is left behind as the country moves towards Vision 2030.”
While acknowledging the concerns raised, Zimra said clearing agents are free to pursue legal or legislative remedies, but warned that such processes are lengthy and unlikely to yield immediate relief.7.