The Zimbabwe Revenue Authority (ZIMRA) has extended its Voluntary Disclosure Opportunity on Tax Matters Phase 2 to 15 December 2026, providing miners, gold traders and other taxpayers with additional time to declare outstanding tax obligations and correct compliance breaches without facing penalties.
In a public notice, ZIMRA invited taxpayers to review their compliance for the whole of 2026 and disclose any errors, omissions or undeclared income, while also using the opportunity to regularise outstanding obligations from previous years.
“The Voluntary Disclosure Program is therefore open until 15 December 2026 through Phase 2,” ZIMRA said in the notice.
The mining sector is among the industries specifically targeted under the programme, with the revenue authority listing those who “trade in gold or other minerals” among eligible participants.
ZIMRA said all businesses, regardless of their size, have a responsibility to understand and comply with applicable tax obligations.
“All taxpayers in business must seek information on taxes applicable in their business and contribute regardless of whether they are small, medium or large,” the authority said.
Under the programme, taxpayers are required to submit a completed Voluntary Disclosure Form with supporting schedules, file any outstanding returns and either settle tax liabilities or negotiate payment plans with the authority.
ZIMRA said participants who make full and truthful disclosures will benefit from a waiver of penalties.
“Where a full and truthful disclosure is made, the Commissioner shall waive the penalties in full, and such disclosure shall not automatically trigger an audit or prosecution,” the authority said. “Interest will apply as provided by law.”
The authority warned that the compliance window is limited and that enforcement measures could follow after the deadline.
“This window shall expire on 15 December 2026 and any cases of non-compliance that may be established thereafter shall be treated based on the full tenets of the law,” ZIMRA said.
The extension is expected to provide an opportunity for miners and mineral traders operating outside full tax compliance to formalise their affairs as government seeks to strengthen revenue collection from key economic sectors, including mining. 
