The Zimbabwe Revenue Authority (Zimra) has announced a major shift in its tax clearance certificate (ITF263) issuance process, effective January 1, 2026. As part of the new changes, all taxpayers will now be issued a one-month tax clearance certificate, marking a departure from the previous system where compliant taxpayers received certificates for the whole year or specific months. The authority advised taxpayers in a public notice 69 of 2025 issued this Wednesday.
To qualify for the monthly tax clearance certificate, taxpayers must meet specific compliance requirements. These include being up to date with all statutory return submissions for applicable tax types, making timely payments of taxes owed, including principal tax, penalties, and interest, and being registered and compliant with the Fiscalisation Data Management System (FDMS) for VAT-registered taxpayers.
The Tax Clearance Certificates (ITF263) will be automatically issued to eligible taxpayers starting December 27, 2025. However, taxpayers are warned that any lapse in compliance will result in the suspension of clearance for the subsequent month.
This change is aimed at enforcing compliance and boosting revenue collection for the government. Zimra has urged taxpayers to submit returns and make payments on time to avoid penalties and prosecution.
Zimra emphasized the importance of meeting the compliance requirements, stating that failure to comply will result in penalties and/or prosecution. The authority has encouraged taxpayers to take note of the changes and plan accordingly to avoid any disruptions to their tax clearance certificates. issuance process, set to take effect on January 1, 2026.
