Where does your tax position actually stand?

1. 01Is the business registered for every tax head that applies to it?Income tax, VAT, PAYE and any withholding obligations.

   Yes — all registrations are in placeSome are registered, others we are unsure aboutNo, or we have never checked
2. 02Are VAT returns filed and paid up to date?Whether every period due has been submitted, not only the last one.

   Filed and paid, every periodFiled, but payments are behindReturns are outstanding, or not applicable and unconfirmed
3. 03Is PAYE deducted and remitted by the monthly due date?Including directors, part-time and contract staff treated as employees.

   Every month, on timeUsually, but we have been lateNo, or we are not certain who should be on payroll
4. 04Is withholding tax applied to supplier payments where required?Where a supplier cannot produce a valid tax clearance certificate.

   Yes — we check clearance before payingSometimes, depending on the supplierNo, or we did not know this applied to us
5. 05Are quarterly payment dates (QPDs) calculated and paid?The corporate tax instalments due through the year.

   Yes — calculated from a forecast each quarterWe pay something, but it is a rough estimateNo, or we settle in one payment at year end
6. 06Can you produce supporting records for the last six years?Invoices, contracts, payroll records, bank statements and workings.

   Yes — organised and retrievablePartly. Older records would take work to findNo — records are incomplete or were not kept
7. 07Do you transact with related parties, locally or across a border?Management fees, loans, shared services, intercompany sales.

   No related-party transactionsYes, and we hold transfer pricing documentationYes, with no documentation prepared
8. 08Has ZIMRA raised a query, audit or assessment in the last three years?Including matters you consider settled.

   No contact beyond routine filingYes, and it was resolvedYes, and something is still open or unanswered

Indicative only. This self-assessment is not tax advice and does not create an advisor relationship. A formal tax health check reviews your actual records.