ZIMRA's Public Notice 14 of 2026 reminds all registered tax agents that their operating licences are subject to periodic renewal and that failure to renew on time results in automatic suspension of the licence. The notice sets out the legal basis for renewal, the process for renewing via TaRMS, and the consequences of non-renewal.
Legal Framework
Tax agent licences in Zimbabwe are governed by Statutory Instrument 125 of 2023 made under the Income Tax Act [Chapter 23:06]. Under SI 125 of 2023, a tax agent's licence is valid for a period of two years from the date of issue. At the expiry of the two-year period, the licence lapses automatically unless renewed. An agent who continues to act as a tax agent after the expiry of their licence is in breach of the Income Tax Act and is subject to prosecution and civil penalties, in addition to the suspension of their right to represent taxpayers before ZIMRA.
Renewal Window
Tax agents must apply for renewal of their licence within the 30-day window immediately preceding the licence expiry date. Applications for renewal submitted outside this window — whether too early (more than 30 days before expiry) or after the licence has already expired — may be rejected or treated as fresh applications, which are subject to a more extensive review process. Agents should therefore monitor the expiry date recorded on their licence and plan accordingly.
Renewal Process via TaRMS
Licence renewal is completed entirely through the TaRMS self-service portal at mytaxselfservice.zimra.co.zw. The step-by-step navigation path is as follows:
- Log in to TaRMS using your TIN and password;
- Navigate to Taxpayer Information;
- Select Taxpayer Profile;
- Choose Tax Agent Activity; and
- Select License Renewal and follow the on-screen prompts.
The renewal application requires the agent to confirm their current contact details, their principal place of practice, and their professional qualifications (if applicable). ZIMRA may request supporting documentation before approving the renewal. Agents should submit the renewal application as early as possible within the 30-day window to allow for any processing queries.
Consequences of Failure to Renew
Where a tax agent fails to renew their licence within the prescribed period, the licence is automatically suspended with effect from the expiry date. A suspended agent may not:
- File tax returns or make representations on behalf of any taxpayer;
- Sign or certify tax documents as an authorised agent;
- Receive correspondence from ZIMRA on behalf of a client taxpayer; or
- Represent a taxpayer in any objection, appeal, or audit proceeding.
Any action purportedly taken by a suspended agent on behalf of a client taxpayer is without legal authority. The taxpayer whose agent has been suspended remains personally responsible for all their tax obligations and deadlines. Clients of suspended agents should take immediate steps to either appoint a licensed tax agent or to manage their own compliance directly.
Agents Whose Licences Have Already Expired
Tax agents whose licences expired before the current renewal window are required to submit a fresh application for a tax agent licence rather than a renewal. Fresh applications are subject to the full eligibility and review criteria under SI 125 of 2023. Such agents should contact ZIMRA's Tax Agent Registration section for guidance on the re-application process.
Action Required: All tax agents approaching the expiry of their two-year licence must apply for renewal via TaRMS within the 30-day window before expiry. Failure to renew on time results in automatic suspension. The renewal path on TaRMS is: Taxpayer Information → Taxpayer Profile → Tax Agent Activity → License Renewal.