There are exemptions from payment of special excise duty on change of ownership. Special excise duty is not payable under the following sale, transfer or disposal:
By way of inheritance.
To a Private Voluntary Organisation (PVO).
Between married persons in a registered union.
Between companies under the same control.
Between a parent and his/her child of a registered marriage.
In the form of donations to the Government of Zimbabwe by a Private Voluntary Organisation or a non-resident entity upon the completion of an approved project.
What are the requirements?
The following shall be presented to ZIMRA at the time of application for change of ownership:
The motor vehicle for verification purposes.
Original motor vehicle registration book plus photocopy.
Central Vehicle Registry 4 Form (CVR 4B Form), stamped and signed by Vehicle Theft Squad (VTS) or by Central Vehicle Registry (CVR). Check validity of CVR 4 form by ensuring that it has been presented to you within 14 days from date of issue by the VTS or CVR.
Copies of National Identity Document for both seller and buyer.
Original proof of residence for both buyer and seller.
Original Agreement of Sale or affidavit with the following details; full names, National Identity Document (ID) numbers, and addresses of both the seller and the buyer, details of the vehicle sold i.e. make, model, and year of manufacture, engine and chassis numbers, full sale price and showing signatures of both the seller and buyer.
For Transfer by way of inheritance, a final distribution and liquidation list or letter from the Master of High Court. These documents should clearly state who the beneficiary is and shall also have the full description of the vehicle.
For Transfer between spouses, Marriage certificate issued in terms of the Customary Marriages Act (Chapter 5:05)] or the Marriage Act (Chapter 5:11). Transfers between married people in unregistered unions do not qualify for an exemption.
For Transfer between parents and a child, Birth certificate of the child as well as copy of the marriage certificate of the parents. Please note that there is no exemption on transfers between parents and a child who is not the result of the parents’ marriage registered in terms of the Customary Marriages Act (Chapter 5:0) or the Marriage Act (Chapter 5:11).
Transfers to a Private Voluntary Organisation (P.V.O), Certificate of registration as a P.V.O. Transfers between companies under the same control -Certificate of Registration (CR) 14, Memorandum and Articles of Association of the companies, financial statements and any other document, which proves that they are under the same management and approval from the Commissioner General of the scheme of reconstruction or merger or any other business operation of a similar nature.
Donations to the Government of Zimbabwe by P.V.Os or non-resident entities, certificate of do-nation from the P.V.O. or such entity and letter of acceptance signed by the receiving office, being the relevant Ministry officials of the ranks of Permanent Secretary and above. Please note that the exemption applies only in circumstances where the vehicle is donated upon the completion of a project that was the subject of an agreement between the Government and the organisation or entity concerned.
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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