23/04/2026
ZIMRA has issued Public notice 19 of 2026 Tax Compliance Obligations for Trusts urging all Trusts and Trustees to immediately review and regularise their tax affairs by correcting any errors, omissions, and non-declarations, by submitting all outstanding returns and settling any taxes due on or before 30 April 2026. Those who do voluntary declaration will have their penalties aligned to the Penalty Loading Model.
ZIMRA will institute audits on Trusts that fail to take this opportunity, in terms of the Revenue Authority Act [Chapter 23:11] and relevant tax laws. Non-compliance may result in assessments, penalties, interest, and recovery proceedings. Tax Audits will commence in Q2 of 2026. Trustees are urged to act promptly to ensure compliance and avoid enforcement action.
https://www.zimra.co.zw/public-notices?download=4483:public-notice-19-of-2026-tax-compliance-obligations-for-trusts