By Patience Gondo
THE Zimbabwe Revenue Authority (ZIMRA) has issued a public notice reminding airtime operators, excise manufacturers, spirit rebate users and beverage producers with added sugar to submit returns and pay excise duty and special surtax on time.
In the notice on Tuesday, the ZIMRA said compliance with return submission and payment deadlines remains mandatory for all affected operators.
IT outlined specific due dates depending on the category of taxpayer. Airtime operators are required to submit returns and make payments by the 10th day of the month following the period to which the return relates. Spirit rebate users must submit returns by the 14th day of the month following the month of removal from licensed premises.
Excise manufacturers, including manufacturers of beverages containing added sugar are required to submit returns and pay duties by the 15th day of the month following the month of removal from licensed premises.
The tax authority also provided clear guidance on how returns should be submitted.
Clients are advised to scan and email completed returns using the relevant official ZIMRA email addresses designated for each station.
“Payments should be made through the submission of a bill of entry using Form 21,” ZIMRA said.
Designated submission stations include Bulawayo, Chiredzi, Harare, Mutare and Victoria Falls each with specific official email addresses for excise returns.
ZIMRA further said clients who are in arrears that are outstanding excise and special surtax returns and payments must be settled immediately.
The authority said taxpayers should file returns and pay all taxes due on time and in full to avoid penalties, interest or the possible suspension or cancellation of operating licences.
