Tax clearence requirement for individual professionals

Sikhumbuzo Moyo, [email protected]
INDIVIDUAL professionals are now required to obtain valid tax clearance certificates from their professional bodies before renewal or registration of their membership in line with the latest Zimbabwe Revenue Authority (Zimra) regulations and licensing guidelines.
A tax clearance certificate is a document that is issued by the Commissioner-General of Zimra to a person liable to pay tax under any of the Acts administered by Zimra. The certificate is issued upon request to a person whose tax affairs are up-to-date or who has made satisfactory tax compliance arrangements with Zimra.
Some of the benefits of having valid tax clearance certificates are that no 30 percent withholding tax is deducted when payments are made for goods and services supplied, and no presumptive tax will be levied on importations.
Tax clearance is usually required when bidding for tenders, and this is a pre-requisite when applying for licenses issued by local authorities, while business players have confidence in compliant taxpayers.
In a recent Public Notice 92 of 2024 issued last month, and in accordance with the amendment to Section 80A of the Income Tax Act (Chapter 23:06), Zimra listed the nine affected bodies as Architects, Engineers and Technicians, Land Surveyors, Legal Practitioners, Auditors and Accountants, Health Practitioners, Veterinary Surgeons, Real Estate Agents and Quantity Surveyors.
“All individuals seeking certification, registration, or licensing with their respective professional bodies must present a valid tax clearance certificate at the time of application or renewal,” reads the notice.
“The tax clearance certificate must be valid no earlier than 30 days prior to its submission. Zimra encourages all professionals in these fields to ensure compliance with this new requirement to avoid any disruptions in their practice.”
The tax authority further stated that all new registrants have to register through the Zimra Service Portal (SSP), mytaxselfservice.zimra.co.zw.

Zimbabwe Revenue Authority (Zimra)
When sampled, the given application portal showed that one needs to sign in or sign up first before being taken to the main page upon which they are asked whether they want to register as individuals or as an organisation.
After clicking on the correct box, a new page opens with further requests such as one’s taxpayer information number (TIN), employment period, and type of employment, among other requests.
There is no payment required for one to get a tax clearance certificate.
In compliance with the directive, the Nurses Council of Zimbabwe (NCZ) on Tuesday advised all health institutions and organisations to submit a list of their Zimra tax-cleared personnel ahead of registration or renewal, warning that no NCZ practicing certificate shall be issued without the valid tax clearance.
“In line with the requirements of Public Notice 92 of 2024, issued on the 5th of December 2024 by the Zimbabwe Revenue Authority (Zimra), the Nurses Council of Zimbabwe wishes to advise all nurses to produce a valid tax clearance as part of the registration and renewal requirements,” said the professional body.
“All health institutions and organisations are hereby required to submit a list of their Zimra tax-cleared personnel to the NCZ as a prerequisite for renewal. Please note that all nurses residing outside Zimbabwe are exempted from this requirement,” it said.
A member of the Engineers Council of Zimbabwe said they would be engaging Zimra over the matter, while Mr Lyndon Kashangura, chairperson of the Council of Land Surveyors said he was still in consultation with members of the council on a position about the Zimra directive.
Zimra communications manager Mr Francis Chimanda requested to have questions in writing yesterday afternoon but had not responded by time of going to print.
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