{"id":90900,"date":"2024-02-11T21:32:45","date_gmt":"2024-02-11T19:32:45","guid":{"rendered":"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023"},"modified":"2024-02-12T13:41:03","modified_gmt":"2024-02-12T11:41:03","slug":"zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023","title":{"rendered":"Zimbabwe Amends VAT Exemptions For Essential Goods And Services Introduced In 2023"},"content":{"rendered":"

Africa-Press – Zimbabwe. <\/strong><\/span>The government of Zimbabwe has issued Statutory Instrument (SI) 15 of 2024 made under section 78 of the Value Added Tax Act [Chapter 23:12], which introduces amendments to the existing Value Added Tax (General) Regulations, 2003, as published in Statutory Instrument 273 of 2003.<\/p>\n

The SI is titled \u201cValue Added Tax (General) (Amendment) Regulations, 2024 (No. 67).\u201d<\/p>\n

The first amendment specified in the regulation is the deletion of the First Schedule of the Value Added Tax (General) Regulations, 2003, and its substitution with a new schedule. The new schedule, referred to as \u201cFIRST SCHEDULE (Sections 9 and 10) EXEMPTION OF CERTAIN GOODS OR SERVICES AND IMPORTS FROM PAYMENT OF VALUE-ADDED TAX,\u201d lists various goods, services, and imports that are exempt from value-added tax.<\/p>\n

Under Part I<\/b> of the schedule, the exemption applies to the supply of certain goods or services. The goods and services that fall under this exemption include:<\/p>\n

Water supplied through a pipe for domestic use.<\/p>\n

Domestic electricity supply.<\/p>\n

Rates charged by a local authority.<\/p>\n

Items of agricultural equipment or machinery.<\/p>\n

Fuel and fuel products.<\/p>\n

Ethanol fuel.<\/p>\n

Road toll fees collected by the Zimbabwe National Road Administration.<\/p>\n

Tobacco supplied on the auction floors.<\/p>\n

Commission charges on tobacco sales at auction floors.<\/p>\n

Other goods and agricultural produce.<\/p>\n

Ancillary services supplied by the National Pharmaceutical Company (Nat Pharm).<\/p>\n

Goods and services provided by the Medical Statutory Bodies.<\/p>\n

Sanitary wear and sanitary products (menstrual cups, tampons, disposable napkins).<\/p>\n

Animal feed.<\/p>\n

Animal remedies for livestock, poultry, fish, and wild animals.<\/p>\n

Fertilizers intended for improving or maintaining the growth of plants or soil productivity.<\/p>\n

In Part II<\/b> of the schedule, the regulation specifies the exemption of certain goods imported into Zimbabwe. The exemption applies to goods that fall under specific items or headings as contemplated in the Customs and Excise Act [Chapter 23:02]. The exempted goods include:<\/p>\n

Goods for the exclusive use of governments other than the Government of Zimbabwe.<\/p>\n

Goods for foreign diplomatic missions and international representatives.<\/p>\n

Goods for the Head of State of Zimbabwe.<\/p>\n

Goods for former Heads of State of Zimbabwe.<\/p>\n

Goods for the Government of Zimbabwe covered by a Government Duty-Free Certificate.<\/p>\n

Travelers\u2019 cheques and bills of exchange denominated in foreign currency.<\/p>\n

Importation of electricity.<\/p>\n

Publications and advertising materials related to fairs, exhibitions, and tourism in foreign countries.<\/p>\n

Human remains.<\/p>\n

Goods imported under an international carnet.<\/p>\n

Goods temporarily imported under section 124 of the Customs and Excise Act.<\/p>\n

Goods of no commercial value.<\/p>\n

Goods imported for conveyance to any export country (Transit Goods).<\/p>\n

Specific items of agricultural equipment or machinery.<\/p>\n

The following goods are also exempt from value-added tax (VAT) in Zimbabwe:<\/p>\n

1. Aviation spirit<\/p>\n

2. Unleaded petrol<\/p>\n

3. Other types of petrol<\/p>\n

4. Jet fuel (spirit type)<\/p>\n

5. Kerosene-type jet fuel with specified density and flash point<\/p>\n

6. Other types of kerosene jet fuel<\/p>\n

7. Power kerosene with specified density and flash point<\/p>\n

8. Other types of power kerosene<\/p>\n

9. Illuminating or heating kerosene with specified density and flash point<\/p>\n

10. Other types of kerosene<\/p>\n

11. Diesel<\/p>\n

12. Other fuel oils<\/p>\n

13. Unmanufactured tobacco (tobacco refuse)<\/p>\n

14. Milk and cream, not concentrated and without added sugar or sweetening matter<\/p>\n

15. Concentrated milk and cream or those with added sugar or sweetening matter (excluding specific commodity codes)<\/p>\n

16. Fresh or chilled tomatoes<\/p>\n

17. Onions and shallots<\/p>\n

18. Garlic<\/p>\n

19. Fresh or chilled cabbages, cauliflowers, kohlrabi, kale, and similar edible brassicas<\/p>\n

20. Fresh or chilled lettuce and chicory.<\/p>\n

These goods are exempted from VAT, meaning that VAT does not need to be paid on their purchase or sale in Zimbabwe. The exemption aims to support various sectors, such as aviation, transportation, agriculture, and essential food items.<\/p>\n

This amendment to the Value Added Tax (General) Regulations aims to modify the existing regulations by providing clarity on the goods, services, and imports that are exempt from value-added tax. These exemptions are intended to support specific sectors, promote the affordability of essential goods and services, and facilitate international relations and trade.<\/p>\n

For More News And Analysis About Zimbabwe<\/a> Follow Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Zimbabwe. The government of Zimbabwe has issued Statutory Instrument (SI) 15 of 2024 made under section 78 of the Value Added Tax Act [Chapter 23:12], which introduces amendments to the existing Value Added Tax (General) Regulations, 2003, as published in Statutory Instrument 273 of 2003. The SI is titled \u201cValue Added Tax (General) […]<\/p>\n","protected":false},"author":84,"featured_media":90899,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,6],"tags":[1493,2189,16360,19],"class_list":["post-90900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-news","category-economy","tag-africa-press","tag-africa-press-zimbabwe-2","tag-ministry-of-finance-and-investment-promotion","tag-zimbabwe"],"yoast_head":"\nZimbabwe Amends VAT Exemptions For Essential Goods And Services Introduced In 2023 - zimbabwe<\/title>\n<meta name=\"description\" content=\"The government of Zimbabwe has issued Statutory Instrument (SI) 15 of 2024 made under section 78 of the Value Added Tax ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zimbabwe Amends VAT Exemptions For Essential Goods And Services Introduced In 2023\" \/>\n<meta property=\"og:description\" content=\"The government of Zimbabwe has issued Statutory Instrument (SI) 15 of 2024 made under section 78 of the Value Added Tax ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023\" \/>\n<meta property=\"og:site_name\" content=\"zimbabwe\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-11T19:32:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-12T11:41:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.africa-press.net\/zimbabwe\/sites\/14\/2024\/02\/sm_1707679117.33157.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"889\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cfeditoren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cfeditoren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023\"},\"author\":{\"name\":\"cfeditoren\",\"@id\":\"https:\/\/www.africa-press.net\/zimbabwe\/#\/schema\/person\/068c7ab4e9634ae78ec5d54ec46598bb\"},\"headline\":\"Zimbabwe Amends VAT Exemptions For Essential Goods And Services Introduced In 2023\",\"datePublished\":\"2024-02-11T19:32:45+00:00\",\"dateModified\":\"2024-02-12T11:41:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023\"},\"wordCount\":647,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/zimbabwe\/sites\/14\/2024\/02\/sm_1707679117.33157.jpg\",\"keywords\":[\"Africa Press\",\"Africa Press-Zimbabwe\",\"Ministry of Finance and Investment Promotion\",\"Zimbabwe\"],\"articleSection\":[\"all news\",\"Economy\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023\",\"url\":\"https:\/\/www.africa-press.net\/zimbabwe\/all-news\/zimbabwe-amends-vat-exemptions-for-essential-goods-and-services-introduced-in-2023\",\"name\":\"Zimbabwe Amends VAT Exemptions For Essential Goods And Services Introduced In 2023 - 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