ZIMRA's Increased Enforcement Activity: What Practitioners Need to Know

ZIMRA has significantly increased its enforcement activity in recent years, with more aggressive use of its powers of assessment, audit, and collection. Practitioners advising corporate clients need to be aware of the current enforcement environment.

Key areas of ZIMRA's focus include:

1. Transfer pricing and related party transactions
2. VAT compliance and the treatment of exempt supplies
3. Withholding taxes on payments to non-residents
4. The taxation of employee benefits and share schemes

I have seen a significant increase in the number of clients receiving ZIMRA audit notices, and the quality of ZIMRA's assessments has improved — they are more sophisticated and harder to challenge.

I would like to discuss:

• Practitioners' experiences with ZIMRA audits and assessments
• The most effective strategies for managing ZIMRA disputes
• The role of the Fiscal Appeal Court in resolving tax disputes
• The prospects for a voluntary disclosure programme in Zimbabwe

This is an area where the profession needs to share knowledge and develop best practices.