This lesson covers the Taxpayer Information module of the ZIMRA Self-Service Portal — the place where a registered taxpayer's own record is viewed and maintained. After registration (covered in tarmssspregistration for the user account and forthcoming in tarmsfirsttimereg for the taxpayer side), every taxpayer exists in TaRMS as a profile: registered particulars, addresses, contact details, revenue-head registrations and status, all identified by the TIN (Taxpayer Identification Number, the successor to the legacy Business Partner Number). The module has four pages: Taxpayer Profile (a read-only / partly editable view of the registration details, from which amendment and status-change applications are launched), Applications (the running list of amendments and status changes submitted for the taxpayer — also used to submit individual registration forms on behalf of employees), Requests (tax agent assignment requests submitted in the user's name), and Drafts (incomplete applications not yet submitted).

The defining mechanic — and the contrast with the SSP User Profile of the previous lesson (tarmsuserprofile) — is that taxpayer-side changes are applications, not edits. Your own phone number you may simply retype; the taxpayer's registered address, banking details, revenue heads and status are matters ZIMRA processes, because the registered record is the Commissioner's working picture of the taxpayer. The portal therefore routes profile changes through an application-and-approval flow, trackable on the Applications page, with unfinished work parked in Drafts.

The legal stakes are statutory and specific. For income tax, Section 25B(4) of the Income Tax Act [Chapter 23:06] obliges every registered registrable taxpayer to notify the Commissioner within 14 days of changing address (or of ceasing to be a registrable taxpayer), and Section 25C attaches its civil-penalty machinery — a fixed US$30 plus a cumulative US$30 per day for up to 90 days — expressly to breaches of Section 25B(4), with the closure-notice escalation inserted by the Finance (No. 2) Act 7/2024 (effective 1 January 2025) and a criminal offence (fine up to level fourteen or imprisonment up to twelve months, or both) for defying a closure notice. For VAT, Section 25 of the VAT Act [Chapter 23:12] obliges every registered operator to notify the Commissioner within 21 days, in the prescribed form, of any change in name, address, constitution or nature of the principal trade (with a proviso excluding changes in a company's ownership), and Section 24(3) requires notice within 21 days of ceasing all trades. Keeping the profile current is therefore not housekeeping — it is the discharge of standing statutory duties with money attached.

Practically, the profile is also the record against which ZIMRA cross-checks ITF 263 tax-clearance applications — out-of-date information delays clearance — and it carries the bank details to which refund withdrawals are paid, which is why the SSP's security guidance says to verify that a bank-detail change shown on Taxpayer Information matches what was intended before requesting any withdrawal. Because the SSP's online help was unreachable when this lesson was prepared, screen-level specifics are stated at the level of the local ZIMRA SSP External Guide and flagged for verification.

The course so far has equipped one human being with a working SSP account: registered (tarmssspregistration), able to log in (tarmslogin), with managed credentials (tarmspassword) and a current personal profile (tarmsuserprofile). This lesson crosses the line that all four of those lessons kept drawing: from the user to the taxpayer — from the person who logs in to the legal person whose tax affairs are administered.

Inside TaRMS, a taxpayer is its profile. When ZIMRA processes a return, raises an assessment, runs the automated compliance check behind an ITF 263 application (tarmscertificates), allocates a payment in the Single Account, or pays out a refund, the system works from the registered record: who this taxpayer is, where it is, what revenue heads it is registered for, what bank account it nominated, and whether it is active. The Taxpayer Information module is the window onto that record and the channel for changing it.

Why a whole lesson on what is, on its face, an address book? Three reasons.

First, the record drives outcomes. The profile is not a passive directory. The revenue heads registered on it determine which returns appear as expected filings in Tax Return Management (a wrong head registered means phantom obligations accruing penalties; a missing head means a return the system will not accept). The compliance check behind tax clearance reads this record. Refunds are paid to the bank account on this record. Statutory notices go to the particulars on this record — and as established in itcadministration, notices such as a Section 51 assessment notice start clocks (the 30-day objection window) that run whether or not the notice was actually read at a stale address.

Second, the law commands its currency. Both principal Acts impose deadlined notification duties — 14 days under ITA Section 25B(4) for address changes, 21 days under VAT Act Section 25 for the wider catalogue of changes — with penalty machinery attached. Section B sets these out in full.

Third, the change mechanics are procedurally distinctive. This is the first module in the course where the dominant verb is apply rather than edit. Understanding the application–processing–tracking cycle here pays off across the rest of the syllabus, because the same Drafts/Applications pattern recurs in Refund Management, Audit Management, Debt Management and Case Management.

The registration backbone — Part IIIA of the Income Tax Act

Part IIIA (Sections 25A–25E) of the Income Tax Act [Chapter 23:06], inserted by the Finance (No. 2) Act 10 of 2022, is the registration spine on which the profile sits — introduced in tarmsintroduction and tarmssspregistration, and now read for its maintenance limbs.

Section 25A defines a "registrable taxpayer" as a person (a) carrying on any trade, or (b) who has registered a company, trust, pension fund or other juristic person — excluding presumptive taxpayers and Thirteenth-Schedule-registered employers except as a Section 25B notice may specify. Section 25B(2)–(3) sets the 30-day registration windows (after the Minister's prescribing notice, or after commencing/qualifying). Those limbs were covered earlier; the limb that belongs to this lesson is:

Section 25B(4): "Every person who has registered as a registrable taxpayer under this section shall, within 14 days after changing his or her address or ceasing to be a registrable taxpayer, notify the Commissioner in such manner and form as may be prescribed of his or her new address or of the fact of his or her having ceased to be a registrable taxpayer, as the case may be."

Two further limbs matter for non-residents: Section 25B(6) obliges every non-resident registrable taxpayer to appoint a resident representative to secure registration and act as its agent for all Part IIIA purposes, and Section 25B(7) requires written notice to the Commissioner-General of that appointment. Section 25B(8) gives the Commissioner-General teeth where particulars of the representative are not furnished on demand: power to appoint a representative for the taxpayer, and/or to request the Chief Immigration Officer to cancel work permits held by the taxpayer or its directors or employees.

Section 25C is the penalty engine, and its scope is precise: a civil infringement arises on failure to comply timeously with Section 25B(2), (3), (4), (6) or (7) — so the 14-day change notification and the resident-representative duties carry exactly the same penalty as failing to register at all. The penalty combines (a) a fixed US$30 (or ZWL equivalent) on the day the civil penalty order is served, and (b) a cumulative US$30 per day for up to 90 days that the fixed penalty or any outstanding amount remains unpaid, beginning the day after service. Section 25C(3), inserted by Section 13 of the Finance (No. 2) Act 7/2024 with effect from 1 January 2025, adds the closure notice: where the person fails to pay the civil penalty within 30 days of service (with a proviso that compliance within the period leads to withdrawal of the closure notice and civil recovery instead), or pays but persists in non-compliance, the Commissioner-General shall serve a notice ordering closure of the business until compliance. Section 25C(4) makes defiance of a closure notice an offence punishable by a fine not exceeding level fourteen or imprisonment not exceeding twelve months, or both.

Section 25D preserves the deep principle: obligations and liabilities under the Act are unaffected by failure to register or by ceasing to be registered — the profile records reality; it does not create or extinguish liability. And Section 25E (inserted by the Finance (No. 2) Act 7/2024, effective 1 January 2025) supplies the deemed corporate income taxpayer regime: persons carrying on Thirty-Eighth-Schedule trades who are unregistered on a Section 72 QPD date are deemed liable for the scheduled provisional-tax amounts, served as if final and conclusive estimates, with no offset, credit or refund entitlement — the strongest of all incentives to get and keep the registration record right.

The VAT mirror — Sections 24–26 of the VAT Act

For taxpayers registered for VAT, the VAT Act [Chapter 23:12] layers its own maintenance duties on the same profile:

Section 25 (Registered operator to notify change of status): every registered operator shall within 21 days and in the prescribed form notify the Commissioner in writing of — (a) any change in the name, address, constitution or nature of the principal trade or trades; (b) any change of address at or from which, or the name in which, any trade is carried on; (c) any change whereby the operator ceases to satisfy the circumstances in the proviso to Section 14(2) [accounting basis]; (d) any change whereby Section 27(5)(a) [tax-period category] becomes applicable — provided that the section does not apply to changes in the ownership of any company.

Section 24(3) requires a registered operator who ceases to carry on all trades to notify the Commissioner within 21 days of cessation (with the content requirements of Section 24(4): the cessation date and whether trade is intended within 12 months — the Commissioner will not cancel if resumption within 12 months is reasonably expected). Section 26 is the VAT twin of ITA Section 25D: liabilities incurred while registered are unaffected by deregistration. The deregistration procedures themselves are the subject of the forthcoming tarmstaxtypederegistration lesson; what belongs here is the notification duty that the Taxpayer Information module operationalises.

Note the practical superimposition: a company that moves premises has 14 days under ITA Section 25B(4) and 21 days under VAT Act Section 25 to notify — the same SSP amendment application discharges both, and the shorter clock is the one to diarise.

The administrative surround

Three further hooks complete the frame. The public officer and representative taxpayer provisions (Sections 53–56, 61 ITA) assume current particulars for the persons answerable for an entity. The Section 51 assessment-notice machinery and the 30-day objection clock make receivable notices precious, as does the e-channel reality that TaRMS correspondence lands in the Notifications module addressed to the taxpayer (tarmsintroduction). And the ITF 263 automated issuance flow (tarmscertificates) reads this profile directly — ZIMRA cross-checks clearance applications against it, so stale information here is a clearance delay there, with the Section 80 30% withholding waiting downstream.

C.1 What the profile record contains

The taxpayer profile aggregates everything ZIMRA's systems need to administer the taxpayer:

C.2 The four pages

Taxpayer Profile. The viewing surface: a read-only / partly editable presentation of the registration details. From here the user launches applications for amendments (changes to particulars) and status changes — the local guide names deactivation, reactivation and inactivation as the status-change family. The page answers "what does ZIMRA currently believe about this taxpayer?" — and the discipline of reading it periodically is exactly how mismatches are caught before they bite.

Applications. The tracking surface: a list of all amendment and status-change applications submitted on behalf of the taxpayer, with their progress. The local guide notes a second function: this page is also used to submit individual registration forms on behalf of employees — the bridge into the Employee Management world covered later in the course (tarmsemployees), whereby an employer facilitates the registration of its workforce.

Requests. A narrower surface: the list of tax agent assignment requests submitted in the user's name — the taxpayer-side trace of the agent-appointment machinery whose full treatment belongs to tarmsassignagent and tarmstaxagentregistration. Its presence here is a reminder that who acts for the taxpayer is part of the taxpayer's record, not just of the agent's.

Drafts. The parking surface: incomplete applications saved before submission. The Drafts pattern recurs module-by-module across the SSP; the standing cautions are that a draft discharges nothing — neither the Section 25B(4) clock nor the VAT Section 25 clock stops for a saved draft — and that drafts should be swept periodically so that half-finished applications are either completed or deliberately abandoned.

C.3 The amendment lifecycle

The procedural heart of the module is the application flow. In general terms:

1. Shift into the taxpayer (Taxpayer mode — confirm the active taxpayer name before acting, per tarmslogin).
2. Open Taxpayer Information → Taxpayer Profile and locate the particulars to be changed.
3. Launch the amendment application for the relevant cluster (address, contact, trade description, banking, revenue heads, status), complete the fields, and attach any supporting documentation the application demands.
4. Submit — or save to Drafts if incomplete (remembering the clock does not stop).
5. Track progress on the Applications page; respond to any ZIMRA query (queries and correspondence arrive via Notifications/E-Messaging, per tarmsintroduction).
6. On approval, verify the profile now displays the intended change — the verification habit matters most for bank details (C.4).

Conceptually: the submission to ZIMRA through the prescribed channel is what discharges the statutory notification duties — ITA Section 25B(4)'s "in such manner and form as may be prescribed" and VAT Act Section 25's "in the prescribed form" both point to whatever ZIMRA prescribes, which in the TaRMS era is this application flow. A letter in a drawer, an email to "our ZIMRA contact", or a draft in the Drafts page discharges nothing.

C.4 Bank details — the fraud-sensitive cluster

One cluster deserves separate doctrine. The profile's bank account is where refund withdrawals land (tarmswithdrawal, later in the course). That makes it the single most attractive field in the record for fraud: an attacker (external, or an insider) who slips a bank-detail amendment through, then triggers a withdrawal, converts portal access directly into cash. The SSP security guidance therefore states: confirm the change visible on Taxpayer Information matches what was intended before requesting a refund withdrawal. Treat any unexpected bank-detail change on the profile as an incident — the taxpayer-side analogue of the unexplained contact change on the user profile (tarmsuserprofile), and run the same drill: investigate, correct via application, review who holds grants in Assignee Management, and rotate credentials of any user whose account may be compromised.

C.5 Status changes — deactivation, reactivation, inactivation

The profile's status family controls whether the record is live. The local guide names three status-change applications launched from the Taxpayer Profile page: deactivation, reactivation and inactivation. The course treats the full deregistration procedures elsewhere (tarmstaxtypederegistration for individual revenue heads, tarmstinderegistration for the TIN itself); here, three framing points:

• Status follows reality, with notice. A company that genuinely ceases trading must tell ZIMRA — ITA Section 25B(4) (ceasing to be a registrable taxpayer, 14 days) and VAT Act Section 24(3) (cessation of all trades, 21 days, with the 12-month-resumption proviso) — and the status application is how that telling happens in TaRMS.
• A dormant record still accrues expectations. Until status is changed, the system continues to expect returns for every registered head (the dormant-company proviso to Section 37 noted in itcadministration notwithstanding, the clean route is a current record): nil returns unfiled are compliance gaps that block ITF 263 issuance.
• Status does not erase history. ITA Section 25D and VAT Act Section 26 both preserve accrued obligations across registration changes — deactivation is bookkeeping, not absolution.

C.6 Reading the profile as ZIMRA reads it

The profile is consumed continuously by other machinery, and the practitioner should picture those consumers whenever tempted to defer an update:

• Tax Return Management generates Pending Tax Returns from the registered revenue heads — wrong heads, wrong expectations, automatic non-compliance.
• The ITF 263 engine runs its real-time compliance check across "all registered revenue heads" and cross-checks the application against the profile (tarmscertificates) — stale profile, delayed clearance, Section 80 bleed.
• Taxpayer Accounting / Payments present the Single Account against this identity; Refund Management/Withdrawals pay to its bank details.
• Notifications addressed to the taxpayer go to its recorded channels — and statutory clocks (Section 51 → 30-day objection) run from notices, not from the taxpayer's awareness of them.

D.1 The individual — Nyasha, a Gweru-based consultant

Nyasha is registered for income tax as a sole trader. In February she moves house and office from Gweru to Harare. Her duties: ITA Section 25B(4) — notify within 14 days. Her procedure: log in → shift to herself → Taxpayer Information → Taxpayer Profile → address amendment application → submit → track on Applications. Elapsed effort: minutes.

The counterfactual with numbers. Suppose she ignores it; ZIMRA serves a Section 25C civil penalty order on 30 June; she pays on 12 July (12 days after service):

Had she ignored the order past 30 days, the closure notice machinery (Section 25C(3)) would have followed, with the level-fourteen fine / 12-month imprisonment offence (Section 25C(4)) behind it. For an address change. The asymmetry between the cost of compliance (minutes) and the tail risk is the whole lesson.

D.2 The SME — Mufaro Foods (Pvt) Ltd, a VAT-registered Harare caterer

Mufaro Foods relocates its kitchen, changes its trading name for marketing, and switches banks — three changes in one quarter. Mapping each to its duty and procedure:

Practical sequencing wisdom: submit the address amendment first (shortest clock), and verify the bank change on the profile before the quarter's VAT refund claim is paid out — the C.4 doctrine. Note also what does not trigger VAT Act Section 25: the proviso excludes changes in the ownership of the company — if Mufaro's shareholders sell out, that share transaction is not a Section 25 notification event (though any consequent change of name, address or principal trade is).

The ITF 263 angle, carried from tarmscertificates: Mufaro's clearance renewal lands in October–November. If the profile still shows the old premises when the renewal is processed, the cross-check stalls the certificate — and a January gap with customers withholding 30% under Section 80 on its catering contracts dwarfs every cost in this paragraph.

D.3 The large corporate and the non-resident — representatives and governance

The listed group. A group restructure renames two subsidiaries and merges a third. Each affected TIN needs its own amendment applications (the profile is per-taxpayer; there is no group edit), and the group's governance layers on: amendments to bank details require dual review (one user submits, another verifies the approved profile against the board-approved mandate); the quarterly sweep (tarmsuserprofile) extends to a profile attestation — each entity's finance lead confirms the Taxpayer Profile still matches reality, diarising the 14-day/21-day clocks against any pending physical moves. The public-officer particulars (Section 61) are checked whenever personnel change.

The non-resident. A South African contractor wins Zimbabwean work and becomes a registrable taxpayer. Section 25B(6)–(7) require it to appoint a resident representative and notify the appointment in writing — duties wired into the same Section 25C penalty engine. The enforcement tail is distinctive: under Section 25B(8), ignoring a demand for the representative's particulars empowers the Commissioner-General to appoint a representative unilaterally and/or to procure cancellation of work permits of the taxpayer's directors and employees — immigration consequences riding on a registration-maintenance default. The representative's particulars live on the taxpayer profile; changing the representative is itself a profile event.

There is no reported Zimbabwean case on the Taxpayer Information module itself — the screens are too new and too administrative to have generated litigation, and this is stated plainly rather than padded. The surrounding principles, however, are well-anchored in authority already met in this course:

• Liability is independent of the record. ITA Section 25D and VAT Act Section 26 codify what the case law has long assumed: registration status neither creates nor erases liability. The deemed corporate income taxpayer regime (Section 25E) pushes the same idea forward aggressively — the unregistered are assessed as if registered, on schedule figures, without offset.
• Notices and clocks. The objection-and-assessment discipline — Nestlé Zimbabwe (20-SC-290), Barclays Bank (04-HH-162), treated in itcadministration — gives the practical reason to keep service particulars current: the 30-day Section 51 objection clock runs from the notice, and a taxpayer who organised its own unreachability will find no sympathy in that line of authority.
• Clearance bindingness. Sabeta (12-HH-079) and Sibanda v Masanga (24-SC-090) (per tarmscertificates) illustrate how clearance prerequisites bind notwithstanding inconvenience — the frame within which a profile-induced ITF 263 delay should be understood.

No foreign authority is needed; the area is governed by statute and administrative design.

1. Treating profile changes like user-profile edits. Expecting an instant self-service edit and abandoning the process on meeting an application form — leaving the change unmade and the statutory clock running. Correct approach: taxpayer-side changes are applications; budget for completion, attachments and tracking.

2. Saving a draft and believing the duty discharged. A draft notifies nobody. The Section 25B(4) 14-day and VAT Section 25 21-day clocks stop only on submission through the prescribed channel. Correct approach: submit, then confirm the application appears (and progresses) on the Applications page; sweep Drafts weekly.

3. Missing the 14-day address clock entirely. Most taxpayers know the 30-day registration rule; far fewer know the 14-day change-notification rule in Section 25B(4) — same penalty engine. Correct approach: make "notify ZIMRA" a standing line on any relocation checklist, due within the first fortnight.

4. Forgetting the VAT overlay. A VAT-registered business that notifies an address change but not a change in the nature of its principal trade or its trading name breaches VAT Act Section 25 even with a current address. Correct approach: run every business change against the Section 25(a)–(d) catalogue; remember the ownership-change proviso cuts the other way (share sales alone are not notifiable under Section 25).

5. Unverified bank-detail changes. Requesting a refund withdrawal without first confirming the profile's bank account is the one intended — the classic fraud window. Correct approach: post-approval verification of banking amendments as a fixed control; treat unexpected changes as incidents.

6. Letting a dormant entity's record run live. Ceasing trade without status applications leaves every registered head generating expected returns, each unfiled return a compliance gap, each gap an ITF 263 blocker — while Section 25B(4) (ceasing to be registrable) and VAT Section 24(3) sit unobserved. Correct approach: cessation triggers the notification/status workflow within the statutory windows; file the outstanding and nil returns the record expects.

7. Non-residents ignoring the representative duties. Treating Section 25B(6)–(7) as optional paperwork until the Section 25B(8) demand arrives — by which point the Commissioner-General may be choosing the representative and writing to the Chief Immigration Officer. Correct approach: appoint and notify at the outset; record the representative on the profile; change formally when personnel change.

8. Nobody ever reads the profile. Mismatches surface only when consumed — usually by the ITF 263 cross-check at renewal, the worst possible moment. Correct approach: the quarterly attestation — read the Taxpayer Profile page against reality, every quarter, alongside the Assignee and user-profile sweeps.

Work through the questions one at a time. Choose an answer and it is graded immediately, with an explanation and the provision it comes from. Your progress is saved, so you can stop and resume.

• The Taxpayer Information module is the window onto the taxpayer's registered record — identity, addresses, trade description, revenue heads, banking, status, representatives — keyed to the TIN. Four pages: Taxpayer Profile (view + launch applications), Applications (track; also employee registrations), Requests (agent assignments), Drafts (unsubmitted work).
• Taxpayer-side changes are applications, not edits — submitted to ZIMRA, processed, tracked. This is the structural opposite of the self-service SSP User Profile, and the prescribed channel through which the statutory notification duties are discharged.
• Two deadlined duties to diarise: ITA Section 25B(4) — address change or cessation, 14 days; VAT Act Section 25 — name/address/constitution/principal-trade changes, 21 days in the prescribed form (ownership changes excluded); VAT Act Section 24(3) — cessation of all trades, 21 days.
• The Section 25C engine covers maintenance, not just registration: US$30 fixed + US$30/day (≤90 days) for breaches of Section 25B(2), (3), (4), (6) or (7); closure notice (FA(No.2)7/2024, w.e.f. 1 Jan 2025) for non-payment past 30 days or persistent non-compliance; level-fourteen fine / 12 months for defying closure.
• Non-residents: appoint and notify a resident representative (Section 25B(6)–(7)) or face Commissioner-appointed representatives and work-permit cancellation (Section 25B(8)).
• Status follows reality, history survives status: deactivation/reactivation/inactivation applications keep the record true; ITA Section 25D and VAT Act Section 26 preserve accrued liability regardless; Section 25E's deemed-taxpayer regime punishes the unregistered with schedule assessments and no offsets.
• The profile is read by everything: expected returns, the ITF 263 cross-check (stale profile = delayed clearance = Section 80'Section 30% bleed), the Single Account, refunds. Bank details are the fraud-sensitive cluster — verify every change on the profile before any withdrawal.
• A draft discharges nothing; submit, track, and attest the whole profile against reality quarterly.

The two profiles and their change regimes — master comparison

Statutory notification duties at a glance

Decision flow — a business change reaches the profile

flowchart TD
 A[Business change occurs] --> B{Does it alter a registered particular?}
 B -->|No: e.g. bare share transfer| C[No profile duty - record internally]
 B -->|Yes| D{Which particular?}
 D -->|Address| E[ITA Section 25B-4: 14 days AND VAT Section 25: 21 days]
 D -->|Name, constitution, principal trade| F[VAT Section 25: 21 days]
 D -->|Cessation of trade| G[ITA Section 25B-4: 14 days; VAT Section 24-3: 21 days; status application]
 D -->|Bank account| H[No statutory clock - amend before any withdrawal]
 E --> I[Taxpayer Information: Taxpayer Profile]
 F --> I
 G --> I
 H --> I
 I --> J[Launch amendment / status application + attachments]
 J --> K{Complete now?}
 K -->|No| L[Drafts - CLOCK STILL RUNNING]
 L --> J
 K -->|Yes| M[Submit]
 M --> N[Track on Applications page; answer ZIMRA queries]
 N --> O[Approved: verify profile shows intended change]
 O --> P{Bank details changed?}
 P -->|Yes| Q[Dual-control verification before any withdrawal]
 P -->|No| R[Done - note for quarterly attestation]

Statutes & sections

• Income Tax Act [Chapter 23:06] — Part IIIA (inserted by Finance (No. 2) Act 10 of 2022): Section 25A ("registrable taxpayer" definition; presumptive/13th-Schedule-employer exclusions); Section 25B(2)–(3) (30-day registration windows); Section 25B(4) (14-day notification of address change / cessation — the maintenance duty at the heart of this lesson); Section 25B(5) (public notices); Section 25B(6)–(8) (non-resident's resident representative; Commissioner-appointed representative; work-permit cancellation); Section 25C (civil penalty US$30 + US$30/day ≤90 days for breaches of Section 25B(2), (3), (4), (6) or (7); closure notice per Section 25C(3) inserted by Finance (No. 2) Act 7/2024 w.e.f. 1 January 2025; Section 25C(4) offence — level-fourteen fine / 12 months); Section 25D (liability unaffected by registration status); Section 25E (deemed corporate income taxpayer; Thirty-Eighth Schedule; no offset/credit/refund); Section 37 (returns; dormant-company context), Section 37A (self-assessment), Section 51 (assessment notices; 30-day objection clock), Sections 53–56, 61 (representative taxpayers; public officer), Section 72 (QPD dates engaged by Section 25E), Section 80 (30% withholding absent clearance — the downstream cost of a stale profile).
• VAT Act [Chapter 23:12] — Section 24(3)–(4) (21-day notice of cessation of all trades; content; 12-month-resumption proviso); Section 25 (registered operator to notify change of status: name/address/constitution/principal trade etc. within 21 days in the prescribed form; proviso excluding company-ownership changes); Section 26 (liabilities unaffected by deregistration).

Case law

• None on the Taxpayer Information module — stated honestly. Contextual: Nestlé Zimbabwe (20-SC-290), Barclays Bank (04-HH-162) on notice-driven time limits (itcadministration); Sabeta (12-HH-079), Sibanda v Masanga (24-SC-090) on the bindingness of clearance prerequisites (tarmscertificates).

ZIMRA guidance

• Comprehensive Guide to the ZIMRA Self-Service Portal (ZIMRA External Guide) — §5 Taxpayer Information (four pages: Taxpayer Profile — read-only/partly editable with amendment and status-change applications (deactivation, reactivation, inactivation); Applications — amendments, status changes and employee registration forms; Requests — tax agent assignment requests; Drafts), including the warning that ZIMRA cross-checks ITF 263 applications against this profile; §20 Security Housekeeping (verify bank-detail changes on Taxpayer Information before requesting withdrawals).
• ZIMRA SSP online help, https://mytaxselfservice.zimra.co.zw/help/ssp/en/default.htm — authoritative per-page reference.

DTAs / international — none cited.