Did you know that the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) and any person to whom he has properly delegated authority, may exercise the powers to search and seize goods, documents and other information as provided under the law?
The following Acts provide for such powers:
Revenue Authority Act (Chapter 23:11) — Section 34F;
Income Tax Act (Chapter 23:06) — Section 44;
Value Added Tax Act (Chapter 23:12) — Section 61;
Customs and Excise Act (Chapter 23:02) —Section 9;
What is a search and seizure exercise?
It is a method adopted by ZIMRA to obtain information, goods and other requirements for tax administration, and Customs and Excise duty purposes. In executing the duties in this way, ZIMRA officials are authorised to:
Search any business premises during the day for both Income Tax and VAT purposes. The Commissioner General of ZIMRA is also empowered to obtain a search warrant and to search residential premises in order to obtain any information or documents required for Income Tax purposes.
Search both the business and residential premises during the day and at night in the presence of the Police in order to remove and retain any goods or documents and records that are considered relevant for Customs and Excise duty purposes.
Note: It is important to note that when properly authorised by the Commissioner General of ZIMRA, the officers may enter any premises without a search warrant and without consent of the person targeted for the purposes of the administration of the above stated Acts. In addition, it should also be highlighted that in cases where improper or unlawful obstruction or resistance is encountered, the Commissioner General of ZIMRA is empowered to effect reasonable means to remove the goods, documents or any information that may be required. Under such situations, ZIMRA may bring other experts such as locksmiths to unlock doors, cabinets, and briefcases to obtain, retrieve or access the information or goods as required.
What are the duties of a person being searched?
The client subject to search should observe the following:
Allow free and unhindered entry into the premises, and to ensure that peace is maintained throughout the duration of the search.
Co-operate with the ZIMRA officers during and after the search. This will enable the exercise to be conducted smoothly and at a reasonable time.
Identify, avail and show ZIMRA officers places, information, documents and any areas as may be required.
Identify and explain the ownership of the assets, books of account and documents found in the premises.
Answer all questions truthfully and to the best of their knowledge.
What are the client’s rights under a search and seizure exercise?
Clients have the right to:
Verify the authenticity of the ZIMRA officers by requesting them to produce ZIMRA identity cards and also to verify with the officers’ superiors or ZIMRA office if in doubt.
To be represented by their legal practitioner, tax consultant or other experts of their choice but at their expense.
What are the offences for not complying?
Failure or refusal to answer any question on a subject matter relevant to the search operation constitutes an offence and is punishable by imprisonment or a fine or both, under the Acts highlighted above.
Making a false statement also constitutes an offence punishable by imprisonment or a fine or both under the already stated Acts.
Reminder for Employees Tax (P.A.Y.E) Payment Date
Our valued clients are hereby reminded that the P.A.Y.E for the month of June 2014 is due by the 10th of July 2014.
Disclaimer: This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.
To contact ZIMRA: Visit our website: www. zimra.co.zw
Follow us on Twitter : @Zimra_11
Like us on Facebook: www.facebook.
com/ZIMRA.11
Send us an e-mail: pr@zimra.co.zw
Call us (Head Office): 04 –758891/5;
790813; 790814; 781345; 751624; 752731;