This
follows
concerns
raised
by
the
Confederation
of
Zimbabwe
Industries
(CZI)
over
Public
Notice
69
of
2025,
which
stated
that
all
businesses
would
be
required
to
obtain
tax
clearance
certificates
every
month.
In
response,
ZIMRA
said
it
is
considering
a
phased
transitional
framework
to
stagger
the
implementation
of
ITF263
in
line
with
the
new
compliance
requirements.
ZIMRA
added
that
its
position
on
nil
returns,
as
outlined
in
Public
Notice
69
of
2025,
remains
unchanged.
Taxpayers
submitting
nil
returns
are
regarded
as
not
trading
and
must
therefore
seek
specific
authorisation
from
the
authority
if
they
require
a
tax
clearance
certificate.
According
to
ZIMRA,
the
transitional
approach
is
designed
to
offer
flexibility
and
ensure
operational
stability
while
consultations
continue
and
systems
are
further
stabilised.
It
added:
“The
concerns
raised
by
industry
regarding
administrative
burden,
system
readiness,
and
proportionality
are
duly
noted,
and
ZIMRA
remains
committed
to
continued
stakeholder
engagement
on
these
matters.“To
support
a
responsive
and
practical
implementation,
further
consultations
will
be
conducted
during
upcoming
quarterly
stakeholder
meetings,
where
progress
will
be
reviewed
and
refinements
considered
as
necessary.”