The first quarterly tax payment of 10% of estimated annual tax for the year ending 31 December 2021 is due on 25 March 2021. This is only applicable if an estimated profit has been calculated for the tax year ending 31 December 2021.
Where a loss is anticipated for the tax year or where the entity is dormant but still registered with ZIMRA you are still required to file a return.
Tax Newsletter - 2021 1st Quarter QPDs
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