Marvelous Tapera 
ZIMBABWE levies a number of withholding taxes to be guaranteed off revenue collection, some of them on payments of non-resident persons, but of our concern in this article is withholding tax on local contracts.
Withholding tax on local contracts is deducted on any payment made to a local counterparty (supplier) without a tax clearance, as well as at the port of entry upon importation of goods in the absence of a tax clearance.
The responsibility to withhold the tax lies with every person registered in the books of the Zimbabwe Revenue Authority (Zimra) as a taxpayer, the State, a statutory body or a quasi-government body, which enters into a contract for the supply of goods or services to it by any person.
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