Income Tax

SI 2024-065 Income Tax (Exemption from Income Tax) (Postal and Telecommunications Regulatory Authority of Zimbabwe) Notice, 2024

Gazetted 12-04-2024

IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion, in terms of paragraph 2(j) of the Third Schedule to the Income Tax [Chapter 23:06], hereby makes the following notice:—

SI 2023-244 Income Tax (Exemption from Income Tax) (Deka Pumping Station and River Water Intake System Upgrade Project) Notice, 2023

Gazetted 22-12-2023

IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion, in terms of paragraph 3(g) of the Third Schedule to the Income Tax Act [Chapter 23:06], has made the following notice:—

SI 2023-234 Income Tax (Exemption from Income Tax) (Expatriate Staff of Deka Pumping Station and River Water Intake System Upgrade Project) Notice, 2023

Gazetted 24-11-2023

IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion, in terms of paragraph 4(a) (iv) of the Third Schedule to the Income Tax Act [Chapter 23:06], has made the following notice:—

GN 2021-0077 Income Tax Act- Declaration of Special Mining Lease as Approved Holder for Prurposes of Exemption from Certain Taxes

THE Minister of Finance and Economic Development, in terms of section 36 of the Income Tax Act [Chapter 23:06], hereby declares Economic Great Dyke Investment (Private) Limited company to be an approved holder of a special mining lease with effect from 1st January, 2020, for purposes of sections 26, 30, 31 and 32 of the Act in respect of non-resident tax chargeable on—

SI 2020-298 Income Tax (Exemption from Income Tax) (Traffic Safety Council of Zimbabwe) Notice, 2020

IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 14 as read with the Third Schedule, paragraph 2(j) to the Income Tax Act [Chapter 23:06], made the following notice:—
1. This notice may be cited as the Income Tax (Exemption from Income Tax) (Traffic Safety Council of Zimbabwe) Notice, 2020.
2.

SI 2020-025 Income Tax (Exemption from Income Tax) (Huawei Technologies Co., Ltd.) (Amendment) Notice, 2020 (No. 1)

IT is hereby notified that the Minister of Finance and Economic Development has, in terms of paragraph 3(g) of the Third Schedule to the Income Tax Act [Chapter 23:06], made the following notice:—
1. This notice may be cited as the Income Tax (Exemption from Income Tax) (Huawei Technologies Co., Ltd.) (Amendment) Notice, 2020 (No. 1).
2.

SI 2019-243 Income Tax (Exemption from Income Tax) (The Global Fund)

THE Minister of Finance and Economic Development, in terms paragraph 3(b) of the Third Schedule to the Income Tax Act [Chapter 23:06], hereby approves the exemption of receipts and accruals of the Global Fund with effect from 30th September, 2015.
The effect of this exemption is that transactions conducted by the Global Fund are also exempt from Intermediate Money Transfer Tax (IMTT).

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