Gents:
My PH informed me a new Zim tax on accommodations for $750. This must be new this year. Any of you gents knkow of this, were charged this, etc.?
Cheers and thanks for your feedback.
Cal

Folks,

From Mokore Safaris today. "A reminder that the Government has put 15% VAT on Bait animals, Wounded Animals & Non Exported Animals." I'll get some clarification but I assume this is in addition to the present tax on trophy fees.

Mark

wonder what the tax is on golden goose eggs

Are Liberals running Zim?

No, thieves are.

Thanks, Mark for the clarification.
Cal

https://www.linkedin.com/pulse...nters-innocent-ncube


Taxation of Safari Operators & Professional Hunters

Published on December 8, 2016


Innocent Ncube

Tax and Accounts


Generally all supplies of Goods and services are subject to VAT except for some few for which the list is adjusted from time to time. Suppliers are mainly categorised in 3 main VAT categories i.e. Exempt Supplies, Zero Rated and Standard Rated.

Most Supplies in Safari Operators and Professional Hunters are Zero rated whilst some are standard as explained below, an extract from Zimra's site and tax acts

Supplies to foreign hunters

Accommodation - Accommodation services offered by registered operators to foreign hunters are provided during their stay in Zimbabwe. The supply of the service is, therefore, subject to VAT at the standard rate of 15%.

Hunting Services – All hunters who visit to hunt in Zimbabwe receive the service in Zimbabwe, the supply of the service is, therefore, subject to VAT at the standard rate of 15%.

Treatment of Supply of Goods to Foreign Hunters

Trophy fee / Supply of the hunted animal –

This entails that supply of trophies or hunted animals by the hunting safari is taxed at the standard rate of 15%. However, the supply may be zero-rated in the case of direct exports as explained below.

Direct exports - The goods are supplied to the foreign hunter in terms of a sale or an installment credit agreement and consigned or delivered by the safari operator to the foreign hunter at an address in an export country and the relevant documentary requirements are met. Otherwise, where there is no direct export, zero rating may not be possible. The supply will be taxed at the standard rate of 15%.
VAT Treatment of Trophy Preparation Supplies to Foreign Hunter

The supply of dip and pack, and taxidermy services is standard rated since this service is supplied in Zimbabwe.
However, it may be zero-rated under Section 10 (2) (l) (ii) (A) only if the trophy is exported to the foreign hunter after the supply of the services, provided the supplier obtains and retains the required documentary proof as provided for in Section 10 (3) of the Value-Added Tax Act.
If the foreign hunter collects and subsequently removes the trophy from Zimbabwe, the trophy is not exported to the foreign hunter and the dip and pack, and taxidermy services are therefore subject to VAT at the standard rate of 15%.

Income Tax

Income earned from sale and supply of services to foreign hunters whether in the form of exports or otherwise is subject to Income Tax in terms of the Income Tax Act which is 25% and AIDS levy of 3%.

Please note that all documents are supposed to be kept for a minimum period of 6 years.

Ok need some definition. Liberals? Thieves?

Kinda thought they were the same thing based on the 8 years prior to 2017.