– Every company which carries on trade or has an office or other established place of business in Zimbabwe shall at all times be represented by an individual residing therein as the Public Officer [Section 61 of the Income Tax Act [Chapter 23:06]. 

– The Public Officer must be appointed within one month from the establishment of the company’s office or other place of business. 

– Such individual shall be appointed by the company or by an agent or legal practitioner who has authority to appoint such a representative and shall have to be approved by the Commissioner General of ZIMRA. 

-If a company fails to appoint a Public Officer, the managing director, director, secretary or other officer of the company as the Commissioner General may designate becomes the default Public Officer. 

– Every company shall keep the office of the Public Officer constantly filled and shall at all times maintain a place for the service or delivery of notices and every change of public officer or of the place for the service or delivery of notices shall be notified to the Commissioner within thirty days of such change taking effect. 

QUALIFICATIONS OF A PUBLIC OFFICER 

-To qualify as a Public Officer, the individual must be a Zimbabwean resident or must be a holder of a residents permit. He/she is a signatory to the company’s bank accounts. 

RESPONSIBILITIES OF THE PUBLIC OFFICER 

-Every notice, process or proceeding, which may be given to, served upon or taken against any company, may be given to, served upon or taken against its public officer. 

-The Public Officer shall be answerable for the doing of all such acts, matters or things as are required and in case of default shall be liable to the penalties provided in respect of defaults by the taxpayer. 

– The Public Officer represents the company in meetings, workshops and any other events in which his presence is required. 

– Everything done by the Public Officer which he is required to do in his representative capacity shall be deemed to have been done by the company which he represents. 

HOW TO REGISTER A PUBLIC OFFICER 

The Public Officer must be registered separately upon registration of the company at ZIMRA. The Public Officer must submit the following; 

– REV 1 Form 

– A letter appointing him to be the public officer of the said company, stating the full name, ID number, and a statement to the effect that the public officer is a signatory to the company’s bank accounts. 

– Certified copy of Identity document 

– Stamped personal bank statement 

– Proof of residence in the form of utility bills The Authority shall only discuss company tax matters with Public Officers. Unless there is written authorisation by the Public Officer, the company tax matters will not be discussed with any other person. 

My Taxes, My Duties: Building my Zimbabwe!! Disclaimer This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority. 

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