ZIMRA demands homeowner and tenant details from Harare's Arlington Estate
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Zimbabwe's tax authority has approached the Arlington Estate Homeowners Association in Harare for the names and contact details of homeowners and tenants across the gated development, under Section 39 of the Income Tax Act.
The Zimbabwe Revenue Authority (ZIMRA) has turned its attention to Harare's upmarket Arlington Estate, demanding details of property owners and occupants from the gated residential development. The request, which includes the names and contact details of homeowners as well as information on tenants occupying properties within the estate, was brought to residents' attention through a notice issued by the Arlington Estate Homeowners Association on Monday, September 7.
ZIMRA's request is being made under Section 39 of the Income Tax Act [Chapter 23:06], a provision that empowers the Commissioner to require information considered necessary for administering the Income Tax Act. The move places property ownership and occupancy details at the centre of the tax authority's information-gathering efforts.
The homeowners' association said it is engaging ZIMRA over the request before providing the information, and wants to ensure that any details handed over are supplied in accordance with the law and applicable requirements. Residents have meanwhile been asked to ensure that their property and occupancy records are accurate and up to date.
The development follows an intensified ZIMRA crackdown on rental income compliance, with the tax authority increasingly requesting landlord and tenant data from residential estates as part of its enforcement drive.