By Dennis Ndlovu I Zim GBC News
The Zimbabwe Revenue Authority (ZIMRA) has issued a public notice, reminding all taxpayers of the impending deadlines for returns and payments related to the month ending 31st December 2025. The authority is emphasising full compliance to avoid penalties and legal action.
“The Zimbabwe Revenue Authority hereby advises all taxpayers that the following returns for the month ending 31st December 2025 are due on or before 5th January 2026 in terms of Statutory Instrument 81 of 2025.”
Remittances for all specified taxes are due shortly after the return deadline.
“Remittances are due on or before 10th January 2026.”
A list of taxes was provided, all sharing the same return and payment dates.
“Pay As You Earn (PAYE), Withholding Taxes, Mining Royalties, Value Chain Withholding Tax, Presumptive Tax Return, Bookmakers Tax, Fast Foods Tax, Plastic Carrier Bag Tax, and Punters Withholding Tax all have a return due date of 05-January-26 and a payment due date of 10-January-26.”
Submission procedures were also clarified in the notice.
“All returns should be submitted online through the Self-Service Portal (SSP) on.”
Employers submitting PAYE returns have specific instructions related to the TaRMS platform.
“Employers are required to submit the long PAYE return on the TaRMS platform in accordance with Public Notice No. 05 of 2025, issued on 3 February 2025.”
Guidance for this process is available online.
“Taxpayers can follow the link below to access the menu path that guides them on uploading the long return.For mining royalties, the payment method is distinct.
“Mining royalties are payable in cash and in kind using the Withholding Taxes Return to declare them.”
General payment instructions for ZIMRA accounts were also detailed.
“Taxpayers can make payments into the ZIMRA Bank Account by way of Cash deposits and bank transfers through their linked bank accounts.”
The importance of correct taxpayer identification was a key point.
“The validation parameter is the Taxpayer Identity Number (TIN), hence it is of paramount importance that the TIN is captured correctly all the time.”
Forms provided by banks have mandatory fields.
“Taxpayers are advised that forms for TaRMS purposes provided by banks have mandatory fields to be filled, including Taxpayer’s Name and TIN.”
When making payments, the specific tax obligation is not required.
“When making payments, a Taxpayer does not need to indicate the tax obligation being settled. Only the TIN and taxpayer name are required.”
The validation process is integrated with the banking system.
“Validation of taxpayer TIN is done by the bank through its integration with TaRMS, upon which the transaction is credited to the ZIMRA Bank Accounts.”
A critical procedural note was highlighted regarding returns and payments.
“Funds in the ZIMRA Bank Account require a Tax Return for payment to be recognized and posted to the Taxpayer’s Ledger in TaRMS.”
The notice stressed the need for immediate submission.
“This means that tax payments should immediately be followed by the submission of a tax return or tax return can be submitted first for the tax obligation being settled.”
Failure to submit a return means no payment is recognised.
“Without the tax return submission, no tax obligation will have been paid.”
Taxpayers with outstanding issues were also addressed.
“Taxpayers who have not yet submitted their outstanding returns are encouraged to do so, whilst those who are behind on their tax payments must pay the overdue amounts without further delay to prevent legal action.”
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