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Instrument 104 of 2010.
The law requires that all operators who qualify to register under VAT category C, i.e. those with turnover of US$240 000 and above per annum, record their sales using fiscal memory devices. The effective date for fiscalisation was the 1st of October 2011, with a possible extension of 90 days. Every registered operator in category C was expected to be fully fiscalised by that date and failure to meet the deadline will be liable to penalties.
Approved Suppliers
In terms of Statutory Instrument 104 of 2010 (Sec 9), fiscal memory devices can only be purchased from approved suppliers and these were published in the Government Gazette of 29 July 2011.
Roles of the Approved Suppliers
1. To import and distribute approved fiscal devices. 2. To supply correct devices to operators in terms of models and advise suitability of the devices depending on the nature of business. 3. To install and configure the device on the client’s system and to ensure that everything is in good operating order before the device can be used. 4. To provide training and back up support to registered operators after enabling the devices to record information in the read only memory. 5. To repair faulty devices. N.B. Repairs can only be done after the registered operator has made a report to Zimra and given a reference number for the fault report. 6. Maintain adequate stocks of devices and spare parts.
Roles of Registered Operators
i) Before fiscalisation
l To acquire appropriate devices from approved suppliers and integrate their systems to the device (including interfaces where necessary). To register the devices with Zimra by completing and submitting the Zimra Form FRT1. N.B Form FRT1 can be obtained from Zimra offices, from the approved supplier or the Zimra website. To ensure there is back-up power supply capable of lasting at least eight hours from the time the power supply ceased. Operators should liaise with the supplier on the following issues: installation and configure the devices onto the client’s system; programming the gadget into fiscal mode; print test Z-Report indicating that the device is now in fiscal mode. To liaise with Zimra on confirmation that the device is working and ready to record tax information and seal the device. N.B This indicates that the device is ready for use.
ii) After Fiscalisation
The operator should permanently affix the device registration number on the device and record all sales using the device once it has been fiscalised and not to use any alternative systems without the approval of Zimra. Prepare daily, monthly and annual reports of the sales and VAT and keep records for six years and a record of the servicing of the device. Ensuring that no other person uses the fiscalised device and report all faults to Zimra promptly or no later than eight hours from time of occurrence and get reference numbers for all faults reported. To ensure that any breaking of the seal is approved and always done in presence of Zimra.
Roles of Zimra
Provide client education and attend to any queries raised on fiscalisation; register devices for which fully completed FRT1 forms have been submitted; issue a letter notifying the operator of their registration numbers for the devices that have been registered; seal devices that have been successfully fiscalised; registering of faults reported by operators and issuing of fault report reference numbers; attending to faults where there is need to open the device to remove the seals and replace the seals once the device has been repaired; conduct inspections of the devices to confirm their proper usage.
Reporting Faults
If a device is going to be out of use for more than eight hours due to interruption in power supply, theft, technical fault or any other similar reason the operator should report to Zimra through the call centres promptly. On receiving the report Zimra will record it and advise the operator the reference number. If the fault occurs after business operating hours the operator should make a report by 0800 hours the following working day.
Registered operators should only use alternative systems or manual systems to record sales on approval by Zimra. However, if a report is made and a reference number assigned and Zimra does not give direction on recording of sales the operator can use alternative systems after four hours.
The following are contact numbers for any queries or faults reporting.
OFFICE CONTACT NUMBERS
HARARE – 04-701935, 251507, 791509, 791503,707671, 792276, 0772 226 264,
0773 413 793, 0712 618 102, 0712 624268
CHINHOYI – 067 29090; 29091;0772 627 376;
0777 304 611; 0773 650 480
BINDURA – 027 6931
KARIBA – 061 3440; 2355; 2310; 3440;
0712 420 985; 0772 423 844
BULAWAYO – 09-885852; 881945; 76180; 61341; 0734 136 926; 0772 676 995; 0772 850 200; 0772 261 168; 0772 413 769; 0712 424 744; 0772 297 621
MASVINGO – 0772 144 872; 0772 144 874;
0772 144 873; 0772 413 786
ZVISHAVANE – 0712 617 669
CHIREDZI – 0772 144 877; 0772144879; 0772287142
MUTARE – 020 -60496 ; 64332 ; 60496; 64332; 64373; 0772 141 515; 0712 617 608
KWEKWE – 055 24288; 24791; 21189; 0772 277 672; 0712 624 215; 0772 126 943
KADOMA – 068 25447/8
GWERU – 054 222422; 222154; 221979; 0712624218; 0712 618 601; 0772 413 777
l Article submitted by Zimra’s Legal and Corporate Services Division: Zimra, Legal and Corporate Services Division, 6th Floor, ZB Centre, Cnr First-st/Kwame Nkrumah Ave, PO Box 4360, Harare. Fax: 04-774087, Tel (Head Office): 04-758891/5; 790813; 790814; 781345; 751624; 752731; 798879