Gazetted on 30th December 2022    

To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.
ENACTED by the Parliament and the President of Zimbabwe.
PART I
Preliminary
1 Short title
This Act may be cited as the Finance (No. 2) Act, 2022.
PART II
Income Tax
Amendments to Chapter I of Finance Act [Chapter 23:04]
2 Amendment of section 4A of Cap. 23:04
The Finance Act [Chapter 23:04] is amended in section 4A (“Payment of certain
taxes in foreign currency”) by the insertion of the following subsection after subsection
(11)—