ZIMRA Backs Down On Monthly Tax Clearance Certificates After Business Backlash

ZIMRA Backtracks On Monthly Tax Clearance After Business Revolt

The Zimbabwe Revenue Authority (ZIMRA) has signalled a major U-turn on its plan to force businesses to get new tax clearance certificates every single month. This comes after a fierce backlash from the business community, which warned the rule would cripple operations. In a dramatic shift, the taxman is now proposing certificates that could be valid for up to six months for some companies.

The initial policy was announced in Public Notice 69 of 2025. It stated that ITF263 tax clearance certificates for the 2026 period “will only be valid for a month for all taxpayers.” ZIMRA warned that “any lapse in compliance will result in the suspension of the subsequent month’s clearance.” This move sparked immediate alarm across Zimbabwe’s industry bodies.

Business Pressure Forces Rethink

The Confederation of Zimbabwe Industries (CZI) led the charge against the monthly requirement, arguing it would heap massive administrative costs and uncertainty onto businesses.

In a letter dated December 19, 2025, ZIMRA Commissioner for Domestic Taxes Misheck Govha responded to these concerns. He indicated the authority was softening its hardline stance.

Govha wrote:

“In light of the concerns raised, ZIMRA remains committed to ensuring that compliance measures are practical, efficient, and aligned with broader economic objectives.”

He revealed that a “phased, transitional framework” was now being considered. This new approach would not treat all businesses the same.

New Proposed Validity Periods Revealed

The commissioner’s letter laid out a tiered system for how long the crucial tax clearance certificates would last under the new proposal. This represents a significant retreat from the one-size-fits-all monthly rule.

Govha detailed the new plan:

“This may include differentiated validity periods based on the size and scale of taxpayers… Large Clients: Tax clearance certificates valid for six (6) months. Medium and Small Clients, including tender participants: Tax clearance certificates valid for three (3) months.”

However, the commissioner was clear that one part of the original notice would not change. He stated firmly:

“With respect to NIL returns, the position outlined in Public Notice No. 69 of 2025 remains unchanged… taxpayers submitting nil returns are deemed not to be trading and are therefore required to seek specific authorisation from ZIMRA in order to obtain a tax clearance certificate.”

ZIMRA says this transitional plan is meant to offer “flexibility and operational stability” while talks with business continue.

Despite the climbdown, industry insiders say the fight is not over. Many argue that even three-monthly renewals are too frequent and will still disrupt tender applications, banking, and other essential services.

ZIMRA has pledged further consultations, with Govha concluding that the goal is a framework supporting “voluntary compliance, business continuity and effective revenue mobilisation.”