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Incentive for voluntary disclosure

An incentive put in place by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) through Public Notice 22 of 2018, where taxpayers and importers are granted full remission of penalties and fines as part of an ongoing programme notwithstanding the expiry of Tax

Amnesty on voluntary disclosure of any omitted duties. This was put in place to encourage compliance and to enable importers to regularise any outstanding obligations. Penalties, civil penalties and fines are waived in full and the outstanding debts are paid on agreed terms.

Who is eligible?

The Voluntary Disclosure is granted to persons who include companies, corporates or unincorporated body of persons and trusts.


Any person who is under audit or investigation and has passed the stage of an initial interview.

Any action resulting in the seizure of any property or goods.

Validity of Voluntary Disclosure

Applications of Voluntary Disclosure shall be made from 1 July 2018 to 31 December 2018.

Customs Offences covered under Voluntary Disclosure

Voluntary disclosure can be made for any goods which have been imported and committed the following offences:

Incorrect declaration rendered to ZIMRA at the time of importation.

Understatement or overstatement of quantities and values.

Tariff misclassification of goods resulting in prejudice to revenue.

Any breach of conditions of rebates granted to importers for example immigrants, disabled persons, travellers, rebate on capital equipment and goods imported temporarily for approved projects.

vehicle  related offences:  unlawful  importations and without paying the duty due but has not been impounded by ZIMRA and  vehicles  imported on Temporary Import Permit for Visitors’ Vehicles (TIP) which have exceeded the authorised periods with no intention to re-export them.

Please note:

Any information gathered from voluntary disclosure shall not be used to trigger audits or investigations.

In the event that a beneficiary fails to comply with the agreed payment terms and does not advise ZIMRA, the benefits shall be withdrawn.

With Voluntary Disclosure only penalties and fines are waived, interest on outstanding duties remains due and payable.

What are the advantages of Voluntary Disclosure?

Burden of non-compliance is lifted as duty obligations are regularized.

Costs are minimized as penalties, civil penalties and fines are waived.

Outstanding amounts are paid on agreed payment terms.


This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

source: the herald

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