The Zimbabwe Revenue Authority (ZIMRA) has reversed its earlier directive on the issuance of one-month tax clearance certificates, following submissions by the Confederation of Zimbabwe Industries (CZI) highlighting the burden and practical challenges of implementing Public Notice 69 of 2025.
In a letter to CZI dated December 19, 2025, ZIMRA announced a phased approach to the issuance of tax clearance certificates (ITF263), with timelines ranging from three to six months, depending on the size and scale of taxpayers.
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Book NowThe authority has categorized taxpayers into different segments, with Large Clients receiving tax clearance certificates valid for six months, and Medium and Small Clients, including tender participants, receiving certificates valid for three months.
ZIMRA’s decision is aimed at easing the administrative burden on taxpayers and providing flexibility and operational stability. The authority emphasized its commitment to ensuring compliance measures are practical, efficient, and aligned with broader economic objectives.
However, taxpayers who submit nil returns will be deemed not to be trading and will not be issued tax clearance certificates, unless they seek specific authorization from ZIMRA.
ZIMRA reiterated its commitment to continued stakeholder engagement, scheduling quarterly meetings with industry players to address challenges and concerns. The authority applauded the collaborative approach by industry, which led to the revision of the earlier directive.
This development is seen as a significant relief for taxpayers, who will now have more time to comply with tax clearance requirements. The phased approach is expected to provide operational stability and flexibility, allowing businesses to focus on growth and development.
