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ZIMBABWE REVENUE AUTHORITY

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FINAL DEDUCTION SYSTEM - YEAR END PROCEDURES

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Employers are required to calculate and remit to ZIMRA the correct PAYE. On a
monthly basis the PAYE due and the Remittance Advice Form (P2) are submitted.

 

At year end employers should reconcile their PAYE calculations and ensure the
correct PAYE was deducted in preparation for submission of the Employment Income
Tax Return in January 2019. Therefore, there is need to note the following
compliance requirements.

 

End of Year Adjustments

 * Employers are expected to reconcile their payrolls and ensure the correct tax
   is collected per employee by end of the year.
 * At the end of the year, the employer must make final adjustments to Pay As
   You Earn (P.A.Y.E.) calculations taking into account the total income,
   deductions, and credits to which the employee is entitled.
 * In the case of shortfalls, the employer is obliged to make good the
   shortfalls, remit the tax, and recover the shortfalls from employees on the
   final payroll.  Where there are refunds employers should also refund the
   employees on the final payroll for the year.
 * The employer should then extract the ITF 16 Return and submit to ZIMRA by 30
   January 2019.
 * The following e-mail addresses should be used to submit the ITF16 Returns:

 

fdsChiredzi@zimra.co.zw

fdsGweru@zimra.co.zw

fdsHarare@zimra.co.zw

fdsHwange@zimra.co.zw

fdsKadoma@zimra.co.zw

fdsKwekwe@zimra.co.zw

fdsMasvingo@zimra.co.zw

fdsMhlbyo@zimra.co.zw

fdsMutare@zimra.co.zw

fdsVic Falls@zimra.co.zw

 

Issue of Tax Certificates

 * All employees whose remuneration was subject to P.A.Y.E. are entitled to be
   issued with tax certificates (forms P6) for their records.
 * The employer is required to issue forms P6 within 30 days from the end of the
   relevant year or within 30 days of terminating employment services as the
   case may be.
 * Forms P6 for the employees who are employed by the same employer for the full
   tax year should be marked F.D.S. on the face.

 

Submission of Income Tax Returns (FORMS ITF 1)

All those employees who:-

 1. Terminate employment during the year of assessment;
 2. Change employment during the year;
 3. Work part time at the same time being fully employed by another employer;
 4. Start employment during the course of the year;
 5. Receive pensions;
 6. Are executors/ executrix of deceased estates and
 7. Are in receipt of income which is not subject to P.A.Y.E.

Are required to submit (FORMS ITF 1).

 

NB. The Commissioner General will notify all employees who are required to
submit ITF 1 return by notice in the press. This notice is usually published in
first quarter of each year.

 

Who should not submit returns of Income Tax Returns?

All those employees whose income consists of employment income only and whose
employer was directed to administer P.A.Y.E. under the Final Deduction System
(F.D.S.) system and did so during the year concerned, and the employee was in
continuous employment with the same employer for the whole year.

 

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority 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.

 

To contact ZIMRA:

WhatsApp line                            : +263 782 729 862

Visit our website                        :  www. zimra.co.zw

Follow us on Twitter                 :  @Zimra_11

Like us on Facebook                 :   www.facebook.com/ZIMRA.11

Send us an e-mail                      :  pr@zimra.co.zw / webmaster@zimra.co.zw

Call us (Head Office)                    :   04 –758891/5; 790813; 790814;
781345; 751624; 752731

e-TIP                                           :
http://ecustoms.zimra.co.zw/etip/




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 * Contact us
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 * Rummage Auction Sales
 * Legislation
 * Exchange of Information (EOI)
 * Treatment of interest charges in the customs value of imported goods


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