INTRODUCTION.
The Zimbabwe Revenue Authority (ZIMRA) is the government agency responsible for the
administration and collection of taxes in Zimbabwe .It was established on 19 January 2001 under
the Revenue Authority Act (Chapter 23:11) , Zimbabwe Revenue Authority aims to enhance
revenue collection efficiency and effectiveness , thereby contributing to the socio-economic
development of country. Zimbabwe Revenue Authority operates at the national level , covering the
entire territory of Zimbabwe. At this level it tasked with administering and collecting various taxes,
including income tax , value-added tax (VAT) and excise duties. Also Zimbabwe Revenue
Authority conducts tax assessments , audits and enforcement activities to ensure compliance with
tax laws and regulations. (Zimbabwe Revenue Authority, n. d.)
The Zimbabwe Revenue Authority (ZIMRA) is the government agency responsible for the
administration and collection of taxes in Zimbabwe .It was established on 19 January 2001 under
the Revenue Authority Act (Chapter 23:11) , Zimbabwe Revenue Authority aims to enhance
revenue collection efficiency and effectiveness , thereby contributing to the socio-economic
development of country. Zimbabwe Revenue Authority operates at the national level , covering the
entire territory of Zimbabwe. At this level it tasked with administering and collecting various taxes,
including income tax , value-added tax (VAT) and excise duties. Also Zimbabwe Revenue
Authority conducts tax assessments , audits and enforcement activities to ensure compliance with
tax laws and regulations. (Zimbabwe Revenue Authority, n. d.)
