Gazetted 13-12-2024

To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.

ENACTED by the Parliament and the President of Zimbabwe.

PART I

Preliminary

1 Short title

This Act may be cited as the Finance (No. 2) Act, 2024.

PART II

Income Tax

Amendments to Chapter I of Finance Act [Chapter 23:04]

2 Amendment of section 4A of Cap. 23:04

Section 4A (“(“Payment of certain taxes in foreign currency”) of the Finance Act [Chapter 23:04] is amended b the insertion of the following subsection after subsection (11)—