By Patience Gondo
The Zimbabwe Revenue Authority (ZIMRA) has announced new measures tightening the issuance of Tax Clearance Certificates (ITF263), restricting them to compliant taxpayers only, effective immediately.
In a public notice on Tuesday , dated October 21 2025 , ZIMRA said Tax Clearance Certificates will now be granted solely to taxpayers who have submitted all due tax returns, paid all due taxes, and complied with fiscalisation requirements under the Fiscalisation Data Management System (FDMS).
“A taxpayer can request for a Tax Clearance Certificate upon satisfaction or being up to date in the following conditions , submission of all due tax returns, remittance of payment for all due tax payments and compliance with the requirements of fiscalisation and the FDMS,” ZIMRA said.
The tax authority said certificates will no longer be issued to businesses that are not trading or those failing to use registered fiscal devices when recording value-added tax (VAT) transactions.
“Tax Clearance Certificates (ITF263) will no longer be issued to taxpayers that are not trading or do not use installed or registered Fiscal Devices in recording all sales transactions, if registered for VAT,” ZIMRA said in the notice.
ZIMRA further said businesses submitting NIL tax returns or not complying with fiscalisation requirements to regularise their operations and voluntarily disclose actual transactions in order to become eligible for valid tax clearance certificates.
The authority also warned that taxpayers or business operations that failure to accurately disclose transactions will face penalties or enforcement action under relevant tax laws.
“Taxpayers or business operations that fail to comply and accurately disclose business transactions will be liable to penalties and/or subjected to other enforcement activities,” ZIMRA said.