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REVENUE AUTHORITY ACT (CHAPTER 23:11 )
REVENUE AUTHORITY ACT
Acts 17/1999, 27/2001, 12/2002, 2/2005, 3/2009 (s. 42), 10/2009)
ARRANGEMENT OF SECTIONS
- Short title and date of commencement.
- Establishment of Zimbabwe Revenue Authority.
- Functions and powers of Authority.
- Board of Authority.
- Disqualification for appointment as member.
- Terms of office and conditions of service of members.
- Vacation of office by appointed members.
- Suspension of members
- Dismissal of Board.
- Filling of vacancies on Board.
- Chairman and vice-chairman of Board.
- Meetings and procedure of Board.
- Committees of Board.
- Remuneration and allowances of members of Board and committees.
- Members of Board and committees to disclose certain connections and interests.
- Minutes of proceedings of Board and committees.
- Validity of decisions and acts of Board and committees.
- Appointment and functions of Commissioner-General.
- Commissioners and other staff of Authority.
- Departments of Authority and functions thereof.
- Execution of contracts and instruments by Authority.
- Reports of Authority.
- Minister may require statistics and information.
- Minister may give Board directions on matters of policy.
FINANCIAL PROVISIONS RELATING TOAUTHORITY
- Annual budgets of Authority.
- Retention of revenue by Authority.
- Funds of Authority.
- Investment of moneys not immediately required by Authority.
- Financial year of Authority.
- Accounts of Authority.
- Audit of Authority’s accounts.
- Internal Auditor.
EXPEDITED PROCEDURE FOR RECOVERY OFOUTSTANDINGTAXES
33A. Interpretation in Part IIIA.
33B. Commissioner-General may delegate powers under this Part.
33C. When expedited procedure competent, jurisdiction of magistrates courts and period within which expedited procedure allowed.
33D. Issuance, contents and service of provisional attachment order.
33E. Powers of Commissioner-General in relation to provisional attachment order.
33F. Where third parties claim property subject to provisional attachment order.
33G. Confirmation of provisional attachment order.
33H. Sale in execution of attached property.
33I. Exemption from liability for Commissioner-General and delegated officers.
- Investigation into affairs of Authority. 34A. Preservation of secrecy.
34B. Reward for information.
34C. Tax clearance certificates.
34D. Advance tax rulings.
34E. Offence by officers of Authority.
AMENDMENTS, TRANSITIONAL PROVISIONS AND SAVINGS
- Amendment of Acts.
- Transfer of certain assets, obligations, etc., of State to Authority.
- Construction of certain references.
First Schedule : Specified Acts.
Second Schedule : Powers of Authority. Third Schedule : Amendment of Acts.
Fourth Schedule : Advance Tax Rulings.
AN ACT to establish the Zimbabwe Revenue Authority for the collection of certain revenues of the State and to provide for the Authority’s functions, powers and management; to provide for the funds of the Authority; to amend the Betting and Totalizator Control Act [Chapter 10:02], the Capital Gains Tax Act [Chapter 23:01], the Customs and Excise Act [Chapter 23:02], the Fiscal Appeal Court Act
[Chapter 23:05], the Income Tax Act [Chapter 23:06], the Income Tax (Transitional Period Provisions) Act [Chapter 23:07], the Stamp Duties Act [Chapter 23:09] and the Tax Reserve Certificates Act [Chapter 23:10]; and to provide for matters connected with or incidental to the foregoing.
[Date of commencement: 19th January 2001.]
1 Short title and date of commencement
- This Act may be cited as the Revenue Authority Act [Chapter 23:11].
- This Act shall come into operation on a date to be fixed by the President by statutory instrument.
In this Act—
“appointed member” means a member of the Board appointed in terms of paragraph (c) of subsection (2) of section five;
“Authority” means the Zimbabwe Revenue Authority established by section three;
“Board” means the Revenue Board established by section five;
“Commissioner-General” means the Commissioner-General of the Authority appointed in terms of section nineteen;
“committee” means a committee of the Board established in terms of section fourteen;
“department” means a department of the Authority established in terms of subsection (1) of section twentyone;
“financial year” means the financial year of the Authority referred to in section thirty;
“member”, means a member of the Board, including the chairman;
“Minister” means the Minister of Finance or any other Minister to whom the President may, from time to time, assign the administration of this Act;