Private limited company, inowanzonzi Pvt Ltd, isangano rakanyoreswa rakaparadzana nevaridzi uye rine hurongwa hunoganhurira mutoro pasi peCompanies and Other Business Entities Act. Private business corporation (PBC) isangano rebhizinesi rakanyoreswawo rakaparadzana, rinoumbwa nechirevo chokunyoresa nemitemo yaro. Vatengesi vari voga, partnerships nemacooperative vanogona kushanda vasina kuva Pvt Ltd, asi vachiri pasi pezvinodiwa neZimbabwe Revenue Authority. Syndicates, consortia nejoint ventures zvinogonawo kunyoreswa kana chimiro chazvo chichida. Kunyoresa Pvt Ltd yomunyika kunowanzotanga nokuchengetedza zita kuCompanies and Intellectual Property Department (CIPZ). Kambani inozoendesa magwaro okuumbwa kwayo uye igamuchire Certificate of Incorporation, yozonyoresa kuZimbabwe Revenue Authority (ZIMRA) kuti iwane tax identification number (TIN) neTax Clearance Certificate, inovhura akaundi kubhangi romunyika uye inowana rezinesi rebhizinesi, rechitoro kana rokutengesa rinodiwa kukanzuru. Kana ichishandira vanhu inonyoresawo kuNational Social Security Authority (NSSA). Inoda hofisi yakanyoreswa, marekodhi anotemwa nomutemo uye director mumwe chete anogara muZimbabwe. Inofanira kuzivisa muridzi mumwe nomumwe anobatsirwa: munhu ane migove kana kodzero dzokuvhota dzinopfuura 20%, anogona kugadza director kana kuti ane simba guru rokutonga. Annual return inowanzofanira kuendeswa mukati memazuva 21 kubva pagore negore rokutanga kunyoreswa. Mari dziri muS.I. 95/2023 dzinoratidza USD 5 yokutsvaga zita, USD 40 yekambani yakazvimirira, USD 20 yePBC uye USD 20 ye partnership, syndicate, consortium, joint venture kana association isina kunyoreswa. Mari dzegore ra2026 hadzina kusimbiswa pachena; simbisa mutengo uripo kuCIPZ usati wabhadhara. ZIMRA inoti kunyoresa nokugadziriswa kweTax Clearance hazvina muripo muFAQ yayo yakabudiswa. Kazhinji panokumbirwa zvitupa, mapasipoti pazvinenge zvakakodzera, magwaro okuumba sangano, kero yakanyoreswa, mashoko emadirector, vagoveri nemuridzi anobatsirwa, pamwe nemashoko ebhangi. Makanzuru anogona kuda mamwe magwaro enzvimbo, ehutano, moto kana ebudiriro. Bazi rekambani yokune imwe nyika rinoda mvumo yokuita bhizinesi, kunyoreswa sekambani yokune imwe nyika, ZIMRA TIN neTax Clearance Certificate uye akaundi yebhangi yomunyika. General Investment Licence yeZimbabwe Investment and Development Agency (ZIDA) inokosha zvikuru pakudyara kwemutorwa, mvumo dzebasa nedzekugara, zvinokurudzira, kutumira purofiti kunze uye rubatsiro rwakakosha. Peji rakabudiswa neZIDA rinoratidza USD 577.50 yechikumbiro, USD 4,620 yerezinesi rokubvumirwa uye USD 3,000 yokuvandudza; S.I. 227/2023 inoratidza USD 500 neUSD 4,500 pamari mbiri dzokutanga. Simbisa kusawirirana uku nenguva inoshanda kuZIDA usati waisa chikumbiro. OSISC yeZIDA inogona kuronga rubatsiro kuvanoisa mari, asi haitsivi CIPZ, ZIMRA, mvumo yekanzuru kana yemapazi anodzora mabasa. Rezinesi rekanzuru rinoenderana nenzvimbo, nzvimbo yebhizinesi, basa, zvinhu nenjodzi. Harare inogona kuda rezinesi rechitoro kana rebhizinesi, gwaro rehutano nemvumo yebudiriro; Bulawayo zvitupa zvekutengesa, zvechivako chevanhu nezvehutano; Gweru rezinesi rechitoro negwaro rehutano; Mutare mvumo dzechitoro, moto nehutano. Victoria Falls, Masvingo, Beitbridge, Norton neMazowe Rural District Council zvinogona kuva nemvumo dzazvo. Basa rinobata kuongororwa kwemigumisiro yezvakatipoteredza, mvura ine tsvina, utsi, marara kana zvinhu zvine ngozi ringada mvumo yezvakatipoteredza. Doro, tourism, migodhi, simba nepetroleum zvinodzorwa neZERA, pamwe nokupinza kana kutumira zvinhu kunze, zvinogona kuda mvumo dzemapazi acho. Munhu wose anoita kutengeserana kana bhizinesi anowanzonyoresa kuZIMRA achishandisa TaRMS self-service kuti awane TIN. ZIMRA inowanzotarisira kunyoresa mukati memazuva 30 bhizinesi ratanga. Bhizinesi rinozviverengera mutero wemari uye rinowanzobhadhara provisional tax muzvikamu zvina: 10% panosvika 25 March, 25% panosvika 25 June, 30% panosvika 25 September uye 35% panosvika 20 December. Annual self-assessment return inowanzofanira kuitwa panosvika 30 April mushure megore remutero. ITF 263 Tax Clearance Certificate inoshanda inodiwa pakuita kondirakiti; kana kondirakiti inosvika USD 1,000 kana yakaenzana nayo neZiG isina chitupa chinoshanda, withholding ye30% inogona kushanda. Kunyoresa VAT kunoshanda kana mari inotengeswa ine mutero ikapfuura, kana ingangopfuura, USD 25,000 kana yakaenzana nayo neZiG. Mareturn eVAT nemari zvinowanzofanira kuendeswa panosvika zuva rechi25 romwedzi unotevera nguva yemutero. Bhizinesi ringadawo fiscalisation nemarekodhi emagetsi okutengeserana. TIN yecustoms uye clearing agent inobvumirwa neZIMRA kana kunyoresa kuzvibvisira zvinhu zvinodiwa pakupinza kana kutumira zvinhu kunze. Marekodhi ebhizinesi, emitero necustoms anofanira kazhinji kuchengetwa kwemakore anenge matanhatu. Vatengesi vasina kurongeka vanosanganisira hawkers nevatengesi vomumugwagwa, vatengesi vemisika yavanhu kana yeflea, vanomhanyisa tuck-shop nevamiririri. Vanogona kunyoresa kuZIMRA kuburikidza nekiosk kana self-service uye vangawira pasi pemitemo yepresumptive tax pamabasa akanyorwa akadai sokutengesa zvisina kurongeka, kugera, maresitorendi nemabhodhoro ezvinwiwa, kutakura, kuchera migodhi zvishoma neindasitiri yemhizha. Tax Clearance yepamutemo inogona kutsiva presumptive-tax kana zviga zvomutemo zvazadziswa. Kusava nehurongwa hwepamutemo hakubvisi mabasa emitero kana ekanzuru; mvumo yekanzuru yakaparadzana nokunyoresa kuZIMRA. Mushandirwi anowanzonyoresa kuNSSA mukati memazuva 30 ava mushandirwi, kusanganisira neNew Company Registration yepamhepo, uye anowana nhamba dzemushandirwi nedzesocial security dzinodiwa. Vashandi vatsva vanonyoreswa panobhadharwa muhoro. Maererano nemashoko azvino eNSSA, mipiro yePOBS i4.5% yomushandirwi uye 4.5% yomushandi, ichiganhurirwa pamari inopihwa inishuwarenzi yeUSD 700. APWCS inobhadharwa nomushandirwi uye inoshandisa mwero wenjodzi yeindasitiri isina muganhu mukuru wose. Vashandirwi vanoendesa mareturn eP4 kana P4A mwedzi woga woga. Mapeji azvino eNSSA haasanganisi vashandirwi vepamba nevechikamu chisina kurongeka muPOBS neAPWCS; simbisa chikamu chacho usati wanyoresa. Kunyoresa mutero wePAYE womushandirwi kunowanzofanira kuitwa mukati memazuva 14 okuva mushandirwi, kubhadhara panosvika zuva rechi10 mushure memwedzi uye kuendesa ITF 16 mukati memazuva 30 pashure pegore. Bhizinesi rinoda makondirakiti ehurumende rinowanzoda kunyoresa kuProcurement Regulatory Authority of Zimbabwe (PRAZ). Chikumbiro chinogona kuda magwaro okuumba sangano, Certificate of Incorporation, mashoko emadirector, kero dzepahofisi huru nedzemunyika uye mashoko emigove yeZimbabwe kana yokune dzimwe nyika. Kubvumirwa kwechikamu kunowanzoshanda kusvika 31 December uye kunofanira kuvandudzwa gore negore. Kazhinji vanotenga vakanyoreswa chete ndivo vanogona kutora chikamu mumakondirakiti emasangano ehurumende, kusanganisira nepanzira yemagetsi yokutenga kwehurumende. Small and Medium Enterprises Development Corporation (SMEDCO) inopa rubatsiro runogona kusanganisira mari yokushanda, mari yezvinhu zvemari, mari yemaodha, nzvimbo yokushandira nokudzidziswa kuburikidza nemapazi ayo muHarare, Bulawayo, Mutare, Gweru, Masvingo, Bindura neLupane. Kuchinja varidzi, migove, zita rekambani, kero kana mari kunogona kuda kuvandudza mashoko kuCIPZ, ZIMRA, NSSA, ZIDA kana paine rezinesi, uye kukanzuru kana kusangano remabasa rakapa mvumo ine chekuita nazvo. Kuvandudza kana kuchinja rezinesi reZIDA kungada Tax Clearance neNSSA clearance zvazvino, rezinesi refekitari remunharaunda pazvinenge zvakakodzera, mvumo dzemapazi kana dzezvakatipoteredza, mushumo webudiriro, uchapupu hwemari yaiswa, bank statements, runyorwa rwevashandi nemashoko emari. Kutenga zvinhu zvebhizinesi hakutamisiri marezinesi kana mvumo zvoga; sangano rakazvipa rinofanira kusimbisa kana panodiwa chikumbiro chitsva. Bhizinesi parinomira kutengesa rinofanira kuzivisa ZIMRA, kuendesa mareturn asina kuitwa, kubhadhara mitero yasara uye kudzima fiscal machines kana raidzishandisa. Kudzima VAT kunobatana nokumira kwebhizinesi nokuzivisa ZIMRA. Kubviswa kwekambani parejista kunowanzosanganisira chiziviso cheRegistrar, mazuva 14 okupa chikonzero chokuti isabviswa, chiziviso muGazette uye nguva inosvika mwedzi mumwe isati yabviswa. Chirevo chokuzvidira chinogona kuitwa kana kambani yamira uye isina zvinhu kana zvikwereti. Kubviswa kunopedza sangano, asi zvikwereti zvevakuru, nhengo nevabvisa kambani zvinogona kuramba zviripo; pfuma isina kugoverwa inogona kupiwa kuHurumende se bona vacantia. Mune zvimwe zviitiko mukweretesi kana nhengo anogona kukumbira kudzorerwa kwayo. Kuvhara nokuzvidira kambani inokwanisa kana isingakwanisi kubhadhara zvikwereti kunotanga nechisarudzo; kuvhara nechisungo kunogona kutevera chikumbiro kuHigh Court nomukweretesi, mushandi, mubatanidzwa, mugoveri kana mumwe abatwa. Master of the High Court anotarisira liquidator, anotengesa zvinhu uye ozvigovera maererano nokukosha kunopiwa nomutemo. Mabasa emitero, vashandi, social security, vakweretesi, mvumo nemarekodhi haaperi nokungoti bhizinesi harina basa.
Mabhizinesi muZimbabwe
Bhizinesi muZimbabwe rinogona kuitwa zviri pamutemo, zvisiri pamutemo zvizere kana zvisina kurongeka. Mafomu anosanganisira mutengesi ari ega, mubatanidzwa, private limited company, private business corporation, cooperative company, syndicate, consortium nejoint venture. Kazhinji bhizinesi rinoda kunyoreswa kuCompanies and Intellectual Property Department, Zimbabwe Revenue Authority nemasangano emunharaunda akakodzera; mabasa anodzorwa anoda mvumo yokuwedzera. Mitero, mabasa omushandirwi, kunyoresa kutenga kwehurumende, kuchinja varidzi nokuvhara zvinoramba zvichitsamira parudzi rwebhizinesi, basa, nzvimbo yokushandira nenzvimbo yariri.
Tip
Ronga kutanga bhizinesi muZimbabwe sebasa rinobatanidza zvinodiwa zvakawanda, kwete kungonyoresa kambani. Sarudza chimiro uchifunga nezvemutoro, varidzi nezvinodiwa pabasa; wozosimbisa zvinodiwa zvemitero, zvemunharaunda, zvemabasa anodzorwa, zvevashandi nokutenga kwehurumende usati watengesa. Chengeta uchapupu hune mazuva hwokunyoresa, kubhadhara, mvumo nokutumira magwaro nokuti kuchinja varidzi nokuvhara zvinoda kuvandudza mashoko kumasangano akasiyana.