What ZIMRA DoesThe Zimbabwe Revenue Authority, which derives its mandate from the Revenue Authority Act and other subsidiary legislation, is responsible for assessing, collecting and accounting for revenue on behalf of the State through the Ministry of Finance.ZIMRA’s mandate is to:-1. Collect revenue. The following are some of the revenue heads which are administered by ZIMRA:Customs Duty – levied on imported goods in terms the Customs and Excise Act [Chapter 23:02]Value Added Tax (VAT) - levied on consumption of goods and servicesExcise Duty - levied on specified locally manufactured goodsIncome Tax - levied on income earned from tradePay As You Earn (PAYE)- levied on income earned from employmentPresumptive Taxes- it’s a concept of taxation according toShow morewhich Income Tax is based on average income instead of actual incomeMining Royalties - charged in terms of the Mines and Minerals Act (Chapter 21:05)Capital Gains Tax (CGT) – levied on sale of immovable properties and marketable securitiesSurtax – levied on imported vehicles older than five years2. Facilitate trade and travel. This is achieved by ensuring smooth movement of goods and people through inland and border ports of entry/exit.3. Advise Government on fiscal and economic matters. This includes revenue forecasting, participation in national budget process and revision of Acts.4. Protect civil society. ZIMRA’s operations also include curbing smuggling and any forms of international trade crime as well as to enforce import, export and exchange controls. Most of these controls are meant to protect the consumer against dangerous and harmful drugs, hazardous substances, expired drugs, pornographic, objectionable or undesirable materials, and harmful substances.