The Zimbabwe Revenue Authority released an advance version of the transfer pricing return that taxpayers are directed to file with their annual self-assessment corporate income tax return for the year ended 31 December 2019.
Read the transfer pricing information return: ITF 12C2 [PDF 584 KB]
The transfer pricing rules in Zimbabwe apply for taxpayers that operate in more than one tax jurisdiction and that have cross-border transactions with related parties or entities, as well as for taxpayers that are part of a domestic group of companies and that have intercompany transactions with local (domestic) related parties. Read a 2019 report [PDF 1.75 KB] prepared by the KPMG member firm in Zimbabwe.
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