TRANSFER PRICING UPDATE
08 April 2021
Upcoming Transfer Pricing deadlines
• The Zimbabwe Revenue Authority has issued Public Notice 23 of 2021 calling for the submission of
income tax returns for the tax year ended 31st December 2020.
• Zimbabwean taxpayers have an obligation to prepare and file the ITF 12C 2(Transfer Pricing Return)
as required in terms of the Zimbabwe Transfer Pricing Regulations 2019.