Habe ich gerade aus Zimbabwe bekommen:
DID YOU KNOW
Zimra Answers your Questions
Our weekly Did You Know column will, once a month, publish frequently asked questions and provide responses thereto. This week we focus on the new Carbon Tax payment system, Withholding Tax on contracts as well as the traveller’s rebate.
1. Carbon Tax Rates for Foreign Registered Vehicles
Question: Has there been any change in the rates with effect from 1 January 2006?
Response: No, the same old rates that were applicable from January 2004 still apply. The only change was on carbon tax on locally registered vehicles which is now paid at the time of importation of fuel at the rate of $1 000.00 per litre of petroleum products with effect from 1st January 2006. We sincerely apologise for the wrong rates quoted in our ‘Did You Know’ column which was published in The Chronicle on 18 January 2006 and in The Herald on the same day.
The rates quoted are annual rates and not monthly rates as previously stated. The correct rates are still as follows:
Monthly Rates of Carbon Tax – Foreign Registered Vehicles Only
Engine Capacity Carbon Tax
(For month or part of a month)
0 - 1 500 cc US$6.00
1 501 – 2 000 cc US$11.00
2 001 – 3 000 cc US$15.00
3001 cc and above US$30.00
2. Withholding Amounts on Contracts (Section 80 of the Income Tax Act)
Question: If invoicing was done prior to the date on which tax clearance was obtained, am I required to deduct the Withholding Tax when making payment on a date after the payee has obtained tax clearance?
Response: No, you do not have to deduct the withholding amount as long as the client has an appropriate tax clearance certificate at the time payment is made.
Note that once the amount has been deducted it can only be refunded or credited at the time an assessment is raised for the respective tax year and such amounts cannot be used to offset against annual payment dates (APD) and quarterly payment dates (QPD) payments.
3. Traveller’s Rebate
Question: I was granted traveller’s rebate of US$300.00 on 29 January 2006. I am going out of the country on 2 February 2006 and will be back on 4 February 2006; do I still qualify for the traveller’s rebate since 30 days will not have expired by then?
Response: Traveller’s rebate is no longer granted once in 30 days but is now granted ONCE IN A CALENDAR MONTH. This therefore means that, provided you properly declare all your goods, and also meet other conditions that entitle you to the rebate (as explained below), you still qualify for the rebate. You were granted the rebate once in January and you “qualify” for the traveller’s rebate in February.
The word “traveller” means a person who enters Zimbabwe from another country, but excludes:
(a) any person returning to Zimbabwe on the same day on which he
departed from Zimbabwe; and
(b) any person employed as the pilot or master or any member of the crew of an aircraft , ship or vehicle arriving from outside
Zimbabwe.
A duty free allowance shall be granted in respect of the following
effects:-
(i) used personal effects in such quantities and of such values as the Commissioner General of Zimra may consider reasonable; and
(ii) the remainder of any food, drink and other consumable goods;
and
(iii) other goods to a total value for duty purposes not exceeding
three hundred United States Dollars (US$300.00) per traveller.
The allowance on (iii) above shall be granted to any particular traveller only once in a calendar month and shall not apply to:-
• goods which are incorrectly declared;
• goods which are imported for commercial purposes; and
• alcoholic beverages in excess of five litres per traveller.
Provided that the allowance shall not apply to spirits in excess of two litres per traveller and any alcoholic beverages imported by a person under the age of 18 years.
For further details, please contact your nearest ZIMRA office.
Article submitted by: Zimbabwe Revenue Authority (ZIMRA) Corporate Communications Division. Their contact details are as given below:
Zimbabwe Revenue Authority
6th Floor Intermarket Centre
Corner First Street/Kwame Nkrumah Avenue
Harare
Tel No/ : (04) 790811-4
Fax No/ : (04) 773161
E-Mail Address:
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For this and previous Did You Know articles, you may visit the Did You Know Column on our website,
www.zimra.co.zw.
