1 Executive Summary

EXECUTIVE SUMMARY: CSI AND PERFORMANCE OUTCOMES

 The Zimbabwe Revenue Authority (ZIMRA) has demonstrated significant strides in streamlining taxation processes through various initiatives focused on
systems, policies, procedures, and legislation. To gauge the effectiveness of these efforts and enhance service delivery, ZIMRA regularly conducts
surveys to understand the perspectives of taxpayers. This particular survey aimed to assess the perceptions of both taxpayers and stakeholders
regarding the level and quality of service provided by ZIMRA, with a focus on meeting taxpayer expectations.
 Utilizing a combination of qualitative and quantitative approaches for comprehensive insights, the survey encompassed nationwide distribution of 4,100
electronic questionnaires, with face-to-face interviews conducted at key stations such as Beitbridge, Kazungula, and Kurima House. Despite the
distribution of 4100 questionnaires, only 692 responses were received, reflecting a need for improved engagement strategies to improve confidence in
the tax system.
Key Findings:
 The survey, which involved 692 participants selected through purposive and simple random methods, revealed insights aligned with specific objectives.
The assessment focused on the awareness and appreciation of service effectiveness. The overall satisfaction level for ZIMRA was 43.94%, gauged
against applied satisfaction drivers. Notably, the highest satisfaction was attributed to the Accessibility of information (80.2%) via the ZIMRA website,
while the lowest was associated with compliance with ZIMRA’s service charter (10%), anti-corruption initiatives (33%), ZIMRA Strategy (33.4%), Speed
of Service (27.12%), Corporate Governance (38.12%), Service Delivery (34.4%) and ICT systems (48%). Customs and excise private clearance TIP
processes (58%), Fiscalisation (54.9%) and private imports declaration clearance process (64%)
Specific Areas of Concern:
 An overwhelming majority (over 95%) expressed frustration with the new Tax Administration and Revenue Management System (TARMS), citing rushed
implementation and inadequate execution. Respondents called for the restoration of the previous system to run concurrently with TARMS until stability is
achieved.
 Additional concerns included poor communication (emails, phones), knowledge gaps within the organization, subpar customer care, heightened levels of
corruption, and delays in filing processing.
Key Recommendations:
 ZIMRA should establish transactional guidelines to offer customers alternative means of transacting during system downtimes.
 Urgent review of the TaRMs roll-out to prevent significant loss of revenue
 Recruitment of qualified employees with expertise in customer care is essential, as they represent the first point of contact with stakeholders, influencing
the company's brand and reputation.
 Tailoring services to address generational gaps is crucial for meeting diverse needs.
 ZIMRA should take decisive action against corruption to restore trust and integrity in its operations
Customer Satisfaction Priority Matrix

 Drivers in the Top Priority quadrant have 90

a high impact on CSI and a relatively Maintain Strength
low score. These are the drivers where
the organization can achieve significant
improvements and see positive changes Diversity- ZIMRA employees speaking Accessibility of Information on
in customer satisfaction. the language website
Taxpayer education programs Customs and excise private
 Strengths are high impact drivers that ZIMRA in posting reminders on their clearance & TIP clearance
also have high scores. There is less website process
85
room for improvement with these drivers
than the Top Priorities, however, these

Driver Score
drivers have high impact on satisfaction.

 Maintain identifies high-scoring drivers

that do not have high impact on System Reliability
customer satisfaction. Maintaining the Speed of Service
already high scores for these drivers is Professional conduct
important. 80
 Secondary Opportunities are drivers that ZIMRA staff service/product
have low impact on satisfaction and are knowledge
relatively low scoring.
Responsive to customers
Secondary
Top Priority
Opportunity
75
0.0 0.5 1.0 1.5 2.0
Impact onto Satisfaction
2 Introduction and
Methodology
Introduction and Methodology

 In today's customer-centric landscape, organizations must possess a nuanced understanding of their customers' needs. Consequently, it becomes imperative for
organizations to identify the elements that drive customer satisfaction, providing a foundation for informed decision-making. Recognizing the current levels of
satisfaction, particularly the key determinants thereof, is crucial for management to focus on and enhance specific areas that contribute to the creation of highly
satisfied customers.

 This understanding not only empowers management but also enables departmental leaders to articulate strategic measures aimed at winning and retaining
customers. The harnessed information serves as a valuable tool for crafting deliberate initiatives that align with customer expectations and contribute to an
overall positive customer experience.

 The purpose of this survey was to gauge external customer satisfaction with the Zimbabwe Revenue Authority (ZIMRA) on a national scale. By identifying key
areas for improvement, ZIMRA can continually enhance its service delivery to meet and exceed customer expectations. The survey aimed to assess satisfaction
trends with ZIMRA, focusing on key satisfaction drivers.

Objectives of the Survey:

 The primary objective of the survey was to evaluate the perception of taxpayers and the general public regarding the level and quality of service delivery by
ZIMRA, and to ascertain whether service expectations were being met. The specific goals of the survey included:

 Determining the extent of satisfaction among external clients with ZIMRA's service delivery.

 Assessing the adoption of initiatives by ZIMRA customers.

 Identifying areas that impact ZIMRA's service delivery.

 Developing a composite measure of customer satisfaction to determine the overall rating of the current satisfaction level and image.

 Establishing the extent to which ZIMRA adheres to its taxpayer's charter in service delivery.

 Assessing the effectiveness of ZIMRA's taxpayer education program.

SCOPE AND COVERAGE
 The survey covered all regions of Zimbabwe, including border stations, ensuring representation from various stakeholders such as Tax Accountants, Clearing Agents,
Transporters, Individual Taxpayers, Importers, Exporters, Parastatals, SMEs, Cross-border Traders, and NGOs.
 A combination of qualitative and quantitative methods were used for a comprehensive understanding, employing a modified questionnaire based on a proven ZIMRA template.
Distribution took place nationwide, with face-to-face interviews conducted at Beitbridge, Kazungula, and Kurima House.
 Out of 4,100 distributed questionnaires, 692 participants responded, yielding a 16% response rate. Notably, 17% completed the original questionnaire, prompting the distribution
of a condensed version via email, focusing specifically on the ZIMRA service charter, in response to stakeholder concerns about length and question relevance.

 ACKNOWLEDGEMENT OF DEVIATION FROM SCOPE: We acknowledge a deviation from the original terms of reference for the Q4 customer satisfaction survey conducted.
 During the survey process, we observed an unexpected but valuable development. ZIMRA staff expressed a keen interest in participating as internal customers, seizing the
opportunity to share their perspectives on various aspects, including working conditions, remuneration, and staff engagement. Recognizing the significance of these internal
insights, we accommodated the staff's requests for interviews to gain a comprehensive understanding of their experiences within the organization. The feedback provided by the
ZIMRA staff will undoubtedly contribute valuable context to our overall assessment of customer satisfaction. While this deviation was not initially anticipated, we believe it adds
depth to our understanding of the factors influencing service delivery and overall organizational dynamics.

Tool No. Distributed No. Returned % returned % of total returned

Original Questionnaire 4100 123 3% 17%

Edited Questionnaire 3500 221 6% 31%

Email Questions 500 167 33% 24%

Face to Face interviews 181 181 100% 26%

TOTAL 692 100%

LIMITATIONS OF THE SURVEY
ZIMRA Stations visited/used by Respondents
Despite the comprehensive coverage, the survey encountered certain limitations that
merit acknowledgment:
 Data Availability and Participation Challenges: The research relied on taxpayer
data provided by ZIMRA, with a notable number of taxpayers refusing to participate Kazungula
2%
Reasons cited included skepticism about the survey’s relevance ZIMRA Key
Nyamapanda
Performance Indicators and perceived ineffectiveness despite prior participation. 2%
 Time Constraints: The survey, conducted from December 6 to December 30, faced
Mphoengs
challenges due to the holiday season. Many companies were closing down, limiting 4%

the availability of key stakeholders.

Kurima Offices
 Length of Questionnaire: Stakeholder concerns about the length of the 27%

questionnaire led to a shortened version focusing on the ZIMRA service charter. This Head Office
23%
adjustment aimed to improve engagement and response rates.
 TARMS-Related Concerns: Respondents expressed heightened concerns about Chirundi
8%
issues arising from the Tax Administration and Revenue Management System
(TARMS), with a significant focus on the potential impact on the receipt of 2024 tax Bulawayo
14%
clearances. This limited their willingness to engage on broader survey topics.
Beitbridge
 Fear of Victimisation: Business owners and tax consultants, in particular, hesitated 20%
to disclose authentic information, fearing potential victimization by ZIMRA, thereby 0% 5% 10% 15% 20% 25% 30%
affecting the transparency of responses.
3 Survey and Data
Collection
 Data Collection

DATA COLLECTION TOOLS

 The team employed a combination of approaches to gather the baseline data as explained below;
QUESTIONNAIRES
 Given time constraints the team administered the survey through a questionnaire provided by ZIMRA (this is the questionnaire
used in previous CSI surveys). The standard questionnaire was edited o include questions on the new tax management system
TARMs . The questionnaire was made up of standardized close-ended and open questions regarding the level of awareness
and perceptions of customer satisfaction on services offered by ZIMRA. The standard questionnaire which was distributed to
4100 taxpayers and stakeholders had to be adjusted/shortened after people complained about the length and design of the
Respondents by Category
questionnaire as well as the relevance of some of the questions. The shortened questionnaires was re-distributed both
electronically and administered in the face to face interviews.
SEMI-STRUCTURED INTERVIEWS 9%
 In-depth interviews were also used as an additional method of obtaining information to supplement quantitative data. 37%

DATA ANALYSIS
 Qualitative and quantitative data collected using key informant interviews and analyzed using thematic analysis. This involved 54%
ascertaining overall level of Customer satisfaction looking at a set of variables representing characteristics of various
dimensions of services offered by ZIMRA
SAMPLING TECHNIQUES AND SAMPLE SIZE
 Given the nature of data required to inform ZIMRA about customer perceptions regarding tax related services, both probability
and non-probability sampling techniques were employed in selecting the respondents. Specifically, simple random (probability)
and purposive (non-probability) sampling were used. The survey covered all regions of Zimbabwe.
Large Medium Small
REGULAR CONTACT WITH ZIMRA
 Over 94% of the respondents indicated that they were in regular contact with ZIMRA, 94% of small, 100% of medium and large
taxpayers respectively confirmed that they were in regular contact with ZIMRA while small taxpayers affirmed being in contact
with ZIMRA but not on regular basis. Respondents who were not in regular contact with ZIMRA revealed that when they have
some problems, they engage tax consultants for advise. It is worth noting that over 36% of respondents were tax consultants
representing multiple clients across numerous sectors.
 Tables showing a breakdown of the 692 Respondents. ( Gender, Sector, Education)

Respondents by Gender Breakdown of Respondents by Sector

Wholesale and retail trade; repair of motor vehicles and… 54

Transportation and storage 63
17.92% Real estate activities 16
Professional, scientific and technical activities 20
14.60% Other service activities 70
Manufacturing 63
67.49% Human health and social work activities 9
Financial and insurance activities 233
Education 20
construction 17
Agriculture, forestry and fishing 14
Administrative and support service activities 123
0 50 100 150 200 250

Men Women Not stated SECTOR: The majority of respondents were tax consultants (33%) followed by administrative and
support personnel (17.77%) who indicated that most company directors preferred not to deal
GENDER: The majority of respondents were men (67.49%) directly with ZIMRA as they found the processes cumbersome and frustrating.
with 17.92% of respondents preferring not to state their
gender and the balance being women.

Level of Education of Respondents

EDUCATION: The majority of respondents
Vocational 13% have a Bachelor’s degree (49%). 4% who
were mainly cross border traders have
Secondary 4% secondary school education

PhD 10%

masters 24%

Bachelor 49%

0% 10% 20% 30% 40% 50% 60%

4 Customer Satisfaction
Findings
 ZIMRA OVERALL SATISFACTION INDEX
The comprehensive assessment of ZIMRA's performance reveals an overall satisfaction level of 43.94%, evaluated against key satisfaction drivers. Notably, the
highest satisfaction was attributed to the Accessibility of information (80.2%) via the ZIMRA website, while the lowest was overall compliance with the ZIMRA Service
Charter, where only 10% of respondents indicated that ZIMRA adhered to its own charter.

Significant areas of weaknesses were noted in understanding and appreciation of the ZIMRA Strategy (33.4%), Speed of Service (28%), Corporate Governance
(38.12%), Service Delivery (34.4%) anti-corruption initiatives (33.3%), and ICT systems (48%). Customs and excise private clearance TIP processes (58%),
Fiscalisation (54.9%) and private imports declaration clearance process (64%).

CSI Thematic Areas

90 80.2
80
70 62 64
54.9 58
60
48
50
38.12
40 33.4 34.4 33
28 27.12
30
20 10
10
0
FINDINGS

 ZIMRA STRATEGY:
In the context of ZIMRA's strategy, findings indicate a lack of awareness among respondents, with a significant majority expressing disinterest. Respondents cited
ZIMRA's perceived lack of consultation and feedback on its strategy as contributing factors to their disengagement. However, among those who acknowledged
that ZIMRA's strategy addressed their needs, the automation drive received positive feedback. Particularly, respondents, predominantly from the younger
generation (under 40 years), noted that the automation initiatives have streamlined their business processes, enabling convenient payments from their homes
and offices.

 ZIMRA SERVICE:
Customer satisfaction with ZIMRA services presents a widespread area of dissatisfaction among respondents, supported by insightful comments (refer to the next
slide). Clients expressed dissatisfaction with ZIMRA's call responsiveness, citing instances where courteous answering within 20 seconds or 3 rings during
working hours was lacking. Additionally, delayed email responses, including one instance where a client waited for three weeks, were noted. On a positive note,
several customers reported timely call assistance at ZIMRA's inland offices, typically within 10 minutes of arrival. Furthermore, acknowledgment was given to the
efficient clearance of commercial consignments within 3 hours, provided correct and complete documentation was submitted, unless selected for physical
examination.

 SERVICE DELIVERY:
Notable Strength: A commendable 70% satisfaction level is observed for conducive office hours but other indicators demonstrate a lower satisfaction level,
hovering between 20% 41%, indicating a need for substantial improvement in ZIMRA employee performance.

 ADHERENCE TO SERVICE CHARTER:

Findings reveal a low level of adherence to standards in the ZIMRA Service Charter. Less than 90% of respondents noted that service timelines outlined in the
charter were not respected. Over 80% expressed unawareness of the timelines for general services provided by ZIMRA.

 STAFF BEHAVIOR AND TAX ENFORCEMENT:

Respondents raise concerns about ZIMRA staff behavior during tax enforcement, citing rudeness and arrogance, particularly at border points. Some border posts
reportedly experience arbitrary tax assessments based on the tax assessor's mood , of positive note taxpayers indicated that border managers were helpful and
are committed to stop corruption.
 Overall Service Delivery
60.0

53.0
Respondents’ Comments
50.0 47.9

42.7
41.6
39.8 • Continue staff training
40.0
• Employees need to be efficient and improve on attitude when
33.7 saving clients
32.1 31.4 • Improve
30.0 • minimum number of clearances per officer per day
• not sure
• respond quicker and actually read/ listen to the enquiry before
answering so that the answers are actually helpful. Build
20.0 capacity
• Train staff on attitude
• Does anyone look at these reports or are just helping someone
to tick a box o
10.0
• Improve
• Increase offices at Board Posts
• Just put Zimbabwe and Zimbo's first. Avoid excess use of
0.0 External trainers, Supervise, monitor
ZIMRA answers ZIMRA ZIMRA All members of All objections Commercial Physical Overall service • not sure
all calls acknowledges acknowledges the public who are consignments examination of delivery in • simplify! You are adding burden to already overburdened
courteously_20 correspondence all media call at ZIMRA’s communicated will be cleared road, air, and ZIMRA is
secs or 3 rings within 2 working enquries within inland offices to clients within within 3 hours containerised satisfactory? corporate world. ALL Zimra expenses related to electronic
during working days, responds a day and are attended to 60 working by cargo are done licenses/ airtime/ service fees should be claimable
hours. 3 days respond within 3 within 10 days/receipt of ZIMRA/correct within 48 hours • Supervisors should not cover up for staff but address requests
days minutes of the letter of documentation by Zimra
arrival. objection.
according to Zimra mandate
• Zimra staff members act like the enemy of the people, they
terrorize clients instead of collaborating
Anti-corruption
 The majority of ZIMRA customers strongly believe and have seen corruption taking place in ZIMRA.

 The types of corruption highlighted differ depending on location. The majority of respondents who cited bribery, unfair assessment of duty were mainly
referring to Beitbridge, Chirundu and Kazungula where respondents indicated that different officers charge varying amounts for identical vehicles and
goods. Directly linked to corruption, respondents also cited threatening behaviour by officers at border posts.

 Respondents also noted that whilst there is an improvement there is still some corruption at Kurima House and Head Office where one needs to know
someone to have issues resolved.

Table showing allegations of Corruption by station/border Anti-Corruption %

No. 74
Respondents % citing Corruption Type of corruption
Tax assessment/duty
Bribery to avoid queue. Senior
Beitbridge 141 90% managers are trying to combat 33.7
24 27 28 24.5
21
Bulawayo 97 2% Resolving issues
Duty assessment
Chirundu 53 40%
Head Office 157 10% Bribery by officers
Paying staff to do the jobs or you
wait and have to come back many
Kurima Offices 189 20% time
Mphoengs 29 Did not say
Nyamapanda 14 71% Duty assessment
Duty assessment
Kazungula 12 80%
692
Respondents’ comments on Corruption

• BRIBERY
• Car importation without payment of duty
• If you encounter a challenge with tax clearance you have to navigate your way around to get prompt response
• In audits and at the borders
• Money is taken by tax auditors, revenue officers from borders, prepayments are done off workplace to officials
• Not sure
• 'presents' to officers
• Service is slow to create frustration
• Staff frustrate you at border posts and threaten to seize your property in a bid to Get you to give them some Money.
• Tax to death and harass those who comply/register
• When queries take long to be addressed
• Automate systems and remove the need to interact with officers.
• education/ culture change
• Effective punishment for offenders
• Improve officials salaries
• Instead of penalizing clients,track back the responsible staff and deal with them accordingly.
• not sure
• Pay a living wage
• Proper rmuneration,
• Publicise corruption cases
• Remunerate your employees well and punish offenders.
• Start by internally cleaning by purging wrong staff
• Stop deemed estimation of sales, this is when corruption begins. When auditors deem unproven sales they tend to pluck high figures from thin air, thereafter
advise client to negotiate figure downwards
• Training staff
• at the borders its difficult since many other entities are involved
• Charge reasonable levies to avoid tax evasion
• Done
• Educate the public
• Frequent staff rotation.
• Reasonable tax
• Send to jail all convicted staff members
• simplify taxpaying/ submissions so there is less need for interactions
• Think bigger than now with policies. Think Singapore, copy Singapore
CUSTOMS AND EXCISE PRIVATE CLEARANCE PROCESSES TIP CLEARANCE PROCESS
 Customers find ZIMRA officers to offer quality service and are courteous to clients when processing TIPs. Temporary Import Permits for visitor’s motor
vehicles are not always processed professionally and on time. Customers affirm that pre- registering temporary import permit for the vehicle (TIP) using the e-
TIP mobile application reduces clearance time at the Border Post. Temporary import permit (TIP) for the visitor’s vehicle form is easy to complete.

 ZIMRA staff who process TIPs could be more helpful according to the customers. Clearance of visitor’s motor vehicles on TIPs could be simpler as the
system is slow. Change of ownership customer clearance is taking too long.

Customs and Excise Private Clearance Process (TIP clearance process )

70.0

60.0

50.0

40.0

63.8 62.5 61.8 61.1

30.0 60.4 59.5 56.8 59.3

46.9
20.0

10.0

0.0
SKQ1. ZIMRA SKQ2. Temporary SKQ3. Pre- SKQ4. The SKQ5. The SKQ6. ZIMRA SKQ7. Clearance SKQ8. Clearance SKQ9. Do you
officers offer Import Permits for registering my temporary import Temporary Import staff who process of visitor’s motor of visitor’s motor encounter
quality service visitor’s motor temporary import permit (TIP) for Permit (TIP) for TIPs are very vehicles on TIPs vehicles on TIPs challenges in
and are courteous vehicles are permit for the the visitor’s visitor’s vehicle helpful. is simple is fast processing an e-
to clients when processed vehicle (TIP) vehicle form is clearance process TIP
processing TIPs. professionally and using the e-TIP easy to complete. is efficient.
on time. mobile Application
reduce clearance
time at the Border
Post.
Domestic Taxes

 With respect to domestic taxes services, in all categories of taxpayers, most of Respondents’ Comments
the respondents (well above 70%) were aware of the tax services therein.
However, some of the domestic services were not well known especially by the
medium and small taxpayers. Specifically, services such as issuance of • Bribe seeking staff members making it difficult
• Deliberate delays due to low staff morale, and also for ZIMRA staff to
withholding tax (43.9%) the appeal process (47.9%).
trigger clients to bribe so as to fast track the process
 Taxpayers over 80% expressed their frustration with the introduction of the new • Gods to be feared
• I never did that
tax management system (TaRMS) which taxpayers indicated was not well
• Inexplainable delays
thought out and inadequate stakeholder engagements were conducted.
• Not everyone is a smuggler
 Clients expressed satisfaction with other services such as motor vehicle • Penalizes Zimbabweans for buying things that we don't manufacture
• The information is available but the processing is cumbersome
registration (65%), processing of tax clearance certificate (85%), VAT
• We need to know how you come with the assessment amounts, for
registration (88%), duplication of motor vehicle log book (85.8%), motor vehicle fairness
transfer (82.5). • You have to ask from the Zimra officer who will be serving other
clients
 Customs Services
• Lackadaisical attitude
 In general, taxpayers appreciate customers services as follows: issuance of • Staff very rude and unhelpful
• There’s no sense of urgency let alone service. Their conduct is that of
transit regime (52%), imports for domestic consumption (59.1%) motor vehicles
people who are doing you a favour and want to be feared
entry cards (56.3%), issuance of Certificate of origin (69%), Change of vehicles’
• they are busy with the next "victim" to explain anything
ownership (59.2%), Pre-clearance of goods (73.9 %), Refund of excess payment • They are quick to serve those known to them
(5.8%). • Everyone hates Zimra and its machinations
• terrible, always easier everywhere else.
• Officers are Vindictive
• Zimbabweans first does not exist
RATING OF CUSTOMER PERCEPTIONS ABOUT STAFF SERVICE TO CUSTOMERS

 Results presented in the table below indicate that 40% of the respondents rate as good or excellent the sufficiency of staff numbers (40%), conduciveness of
working hours (70%), staff courteousness towards customers (21%), capacity to handle customer needs (41%) reliability and sincerity towards customers (70%)
as well as staff willingness to assist taxpayers (45%). The most poorly rated was staff handling customers courteously with less than one quarter of the
respondents (21%) rated as satisfactory.
Key Weaknesses

Level of satisfaction Level of

Question/Issue 1
% Question/Issue 1
satisfaction %
Submission of Asset declarations by staff #
24 The electronic cargo tracking Satisfaction 47
#

Lifestyle audits #
25 ZIMRA has simplified business processes. 49
Does ZIMRA’s #I’mForZero Anti-Corruption Campaign meet your
#

expectations? #
25 ZIMRA discharge their duties in a fair and impartial manner #
49
Corruption exists in ZIMRA? #
26 I am satisfied with ZIMRA ‘s turnaround time #
49
Access information from ZIMRA website/ online platforms? #
28 ZIMRA employees have the capacity to handle customers’ needs. #
49
Whistleblowing #
28 ZIMRA Econet Ownai Platform Satisfaction 0
49
Staff vetting #
28 ZIMRA`s automation drive is contributing to reduced business costs for clients. #
49
ZIMRA Netone One money platform #
34 Number of ZIMRA staff is sufficient for providing an effective service 50
#

Automation of ZIMRA systems #

34 ZIMRA is accountable to all its Stakeholders 50
#

Tax and Revenue Management System (TaRMS) Satisfaction 34

#

ZIMRA has got sound and professional governance systems in place #

52
ZIMRA staff at ports of entry is attentive to the needs of the travelling public? 38
#

ZIMRA employees are very good listeners 53

38
#

ZIMRA Econet Ownai Platform

55
#

ZIMRA employees are always willing to help customers

ZIMRA Strategy captures clients’ needs 38 #

The Fiscal Devices Satisfaction 55

ZIMRA employees handle customers courteously #
41 #

ZIMRA is implementing various projects to address issues raised by clients 42 TIP for visitor’s vehicle clearance process is efficient. #
57
#

The electronic cargo tracking 43 The ASYCUDA system Satisfaction 0

57
#

I am satisfied with the way ZIMRA staff served me when clearing my goods #
43 ZIMRA staff who process TIPs are very helpful. #
59
ZIMRA employees are of high integrity #
44 Challenges during the private declaration clearance process #
59
I am aware of the ZIMRA Strategy. #
44 TIP for visitor’s motor vehicles are processed professionally and on time. #
59
ZIMRA Employees strongly believe in “Customer First” principle #
46 Is the ZIMRA e-taxes platform easy to use? #
60
ZIMRA Netone One money platform Satisfaction 0
46 Officers offer quality service and are courteous to clients when processing TIPs. #
60
ZIMRA employees quickly respond to our service requests #
46 Clearance of visitor’s motor vehicles on TIPs is fast 61
#

ZIMRA gives feedback on enquiries. #

47 information on private clearance processes/requirements easily accessible? 61
#

Do you encounter challenges in processing an e-TIP 47

#

Clearance of visitor’s motor vehicles on TIPs is simple #

62
ZIMRA service is generally fast 47
The (TIP) for the visitor’s vehicle form is easy to complete. 63
#

47
#

ZIMRA is always accessible to respond to enquiries #

ZIMRA employees strive to exceed customer expectations # 47

Communication / Accessibility of Information
 Taxpayers use various channels to communicate with ZIMRA. Among those channels, there are Table showing channels of communication/accessing
telephone, email, fax, letters, physical visiting and office visit, online service, notice board, face information and percentage of respondents that use them
book, twitter, bill boards, radio, call centre, TV, front desk, newspaper and magazine as well as
SMS.
Telephone Communication: Dissatisfaction exists with unresponsive landline phones and
extended wait times. ZIMRA should upgrade and optimize the phone system, invest in
Services Yes No
technological solutions to reduce wait times, and improve overall accessibility.
Telephone 9% 91%
 Email Communication: Customers prefer in-person visits due to infrequent email responses. E-mail 40,5 59,5
ZIMRA should enhance email responsiveness with an automated acknowledgment system,
ensuring timely and comprehensive responses to address customer concerns. Fax 0 100%
 Social Media Platforms: Social media platforms are deemed ineffective due to outdated Simple letter 7 93%
information. ZIMRA should regularly update platforms with accurate information, consider a
dedicated team for prompt engagement with stakeholders. In-person ( office visits ) 74,9 25,1

 FAQ Ineffectiveness: The FAQ section is criticized for limited coverage. There is a need to Website (Online 56,8 43,2
review and expand the FAQ section to address a broader range of issues, ensuring relevance Face book 18,9 81,1
through regular updates.
Twitter 16,2 83,8
 Optimize In-Person Interaction: Prioritize in-person visits, streamline processes for efficient
service delivery. Bill boards 51,4 48,6
Radios 89,2 10,8
TV 67,5 32.9
Respondents’ Comments Front desk 73 27

• Attach tax acts

• Information should be upto date and responsive to the environment
• bring back direct human contact
• Frequently update the website so that clients are abreast with any developments
• It has to be interactive and have all circulars
• keep it up to date and relevant
• Not sure
• The site is not easy to navigate and some of the information assumes prior knowledge
• There must be an interactive panel
• Website should go live
 ICT Systems
ICT Systems
 The ASYCUDA system, ZIMRA Econet Ownai platform and ZIMRA Netone
100 95
one money are found to be functional with room for improvement.
90
 Fiscalisation: Most of the respondents (85.5%) revealed that fiscalisation 83
77 78
was effective, and 91.2% of large, 78.8% of medium and 50.5% of small 80

taxpayers respondents intimate that the facility has been instrumental in 70 66

improving their businesses. However, customer dissatisfaction (27%) with 57
60
fiscal devices was noted.
50
 Respondents noted dissatisfaction with the fiscal devices citing:- not user-
40
friendly in that once a mistake is made while entering data it is not reversible,
27 28
high cost of the devices (55.9 %), frequent load shading (54.7%), low skills in 30
22
using the devices (44.9%), high competition with taxpayers who do not use 20
12
fiscalisation (42.2%), decrease in number of the customers (36.5%), high 9
10 6
price of goods (31.6%) and delay in transferring in transferring data to
ZIMRA(24.6%). 0
Tax and The Fiscal The The ZIMRA ZIMRA
Revenue Devices ASYCUDA electronic Econet Ownai Netone One
 With regards to TaRMS the 9% satisfaction level indicates a very high level of Management system cargo Platform money
System tracking platform
dissatisfaction with the system. (TaRMS)

Awareness Level of Satisfaction

 TaRMS

 Few clients affirm the strategy captures their needs and qualified this in terms of the new system TaRMS, which according to them has simplified business processes (payments
done from the comfort of their homes and offices).

 However, majority have found fault with the new system in the following areas: Not user friendly, Banks not picking TIN number issued by TaRMS, Too many verification codes on
new system, Tax Clearance Certificates not available.

Description Very Poor Poor Not sure ** Good Excellent

11

How would you rate the user-friendliness of the new Tax and
Revenue Management System (TaRMS)? 35.50% 22.16% 26.03% 4.12% 14.17%

Did you find it easy to navigate through different sections and

features of the TaRMS? 40.72% 27.31% 21.49% 10.30%

Did you encounter any technical difficulties or glitches while using

the system?
11 78.86% 15.97% 5.15%

Did you have any concerns regarding the privacy of your personal
and financial information 50.25% 5.15% 44.58%

Did you receive prompt and satisfactory support when you 22.16%
encountered issues with TaRMS? 51.28% 16.97% 10.56%

** Not Sure – respondents who were not aware of the system- mostly those interviewed at the borders.

Recommendations

 ZIMRA to restore the old system such that is runs simultaneously with TaRMS until it is stable.

 ZIMRA to consider the elderly generation when implementing or introducing new systems/products to the market.
 Respondents’ Comments

• There is no cohesion with Banks. Its proving cumbersome to pay thru the bank. I have to be at the bank for payments since the banks system had not been configured for
TaRMS
• Turnaround time in glitches
• Zimra should perfect what is on the ground now before adding new features
• Option to get live assistance online
• Communication about TaRMS has been EXTREMELY POOR to put it mildly
• Get direct feedback from customers and make changes
• More outreach forums
• Need to perfect TaRMS before going live as Zimra seems not to understand and offer systems support that is required for the consolidation
• Reliable network is needed
• This copying and pasting of things they have seen elsewhere without proper testing has to stop. Someone somewhere is sleeping on the job. How do you go live wholesale on
a system that has not been tested
• TARMS in particular has been rushed, is badly put together, is another unnecessary expense on the business and does not work properly.
• There should be adequate design, testing and seeking feedback BEFORE forcing on the general public.
• Another avenue has been created for officers to make money bribing people
• EXTREMELY POOR EXPERINECES with Zimra electronica offerings from the start
• Tarms IS TOO RIGID. Its difficult to correct information on some fields.
• My bank accounts were wrongly input into the system and now zimra cannot edit that, threby causing delays on my side to pay taxes promptly.
• Tarms still at early stages to assess it
• ZIMRA is a joke, nowhere in any country would this be accepted but people will probably get promoted after this farce
• Editing of some fields if you realise information was not captured correctly. With the help of zimra officials of course.
• Efficiency
• Fast uploads of tax clearance
• It is a poor system that does not work properly and is just an extra burden on over burdened tax payers
• None
• Not sure
• Option to get live assistance online
• System should have been rolled out sector by sector before switching off SAP, now we are stuck and Zimra does not have seem to have a solution.
• TaRMS still needs a lot of work to provide a better service
• There is need for enhanced awareness campaigns on all systems
• We have had to cancel all Christmas plans
• They had only begun to get e-filing right
TAXPAYER EDUCATION PROGRAMS

In regard to tax education programs, most of the respondents (above 70%) were appreciative of tax education programs but indicated that they had not attended
many workshops.

Taxpayer Education Programs

Respondents Feedback

90
• More advance notice
80 87.6
73.1 • Offer online programs
70 64.9 • To be receptive to industry players suggestions
60.3 59.4 • Zimra is painful to deal with
60 64.7 55.81
53.3 61.3 63.8 • Zimra must enforce that all business entities whether VAT registered
50 or not must have fiscal devices, this will reduce competition from
53.3 53.3
40
non registered
• Zimra should answer more answers from us than dictate all the time
30
• ZIMRA should calendar their workshops and share
20 • Zimra should offer technical assistance using social media platforms
such as Youtube
10
• Hold them closer to our locations
0 • None
Have you ever Tax related Tax Dialogue Education Sector Specific Tax issues
attended any meetings workshop workshops forum • provide solution to FAQ
sensitization
sessions? • Workshops are to been done at least quarterly
Attendance Effectiveness • Do more sessions and make them practical
• Zimra is not customer friendly
5 Customer Comments
Areas of improvement and Recommendations

Areas of improvement Recommendations

• Customer care
• Staff conduct -
• Management to implement training programs for employees
• Emails not responded in time
• TaRMS to run simultaneously with old system until TaRMS
• Phones not answered
is stable.
• Inconvenience (TaRMS)
• Transactional guidelines
• Issue with signatories resulting in delay in exports (from a
• Reduction in the amount of verification codes in new system
freight company) told account was not working
• Adoption of zero tolerance to corruption.
• No assistance on CGT
• Cater for the elderly in system implementations.
• Motor change of ownership customer clearance is taking too
• Fiscal gadgets to be widely available so as to make them
long.
affordable.
• Employees are not knowledgeable about the system
• ZIMRA should communicate timeously with taxpayers of
• Banks not listed on ZIMRA e.g Get Bucks
any changes, upgrades and new systems implementations
• Generational gap
so as to give ample time to adjust.
• Corruption
• Continued education on taxes
• Overpriced fiscal devices
• Lack of fast and efficient service delivery
Customer Feedback

PENSION ADMINISTRATOR 1. STAND ALONE PENSION FUND 1.

 Taxing pension contributions on resignation using  Make interviews for CGT effective and not tedious
current salary results in overtaxing pension members. especially when one is using proceeds to buy another
property.
 Relook at this in light of financial inclusion the fact that
a portion of contributions gets taxed whilst contributing  Address staff morale. Could be that salaries for tax officers
to a fund. are too low.
 VAT on not received rent needs to be relooked.  Give tax officers cell phones that we can use to contact
them. Landlines are often times not answered.
 Delays in responding to queries.
 System downtime is frustrating. ZIMRA IT department cam
 Make call centre more effective
do better by ensuring there a DR site that works.
 Deal with bogus ZIMRA consultants that lie that your
company files are not in order hence one has to pay to
get issue swept under the carpet.  TAX CONSULTANT 1.
 Provide quarterly training that is industry specific.
 Alignment between Ministry of Finance and ZIMRA to
ensure pronouncements that are announced are
implemented by ZIMRA. Instead of officers citing ignorance
of their parent ministry activities.
6 Recommendations
 Recommendations
In order to meet customers’ expectations, improvement in the quality of services is imperative. Accordingly, the following recommendations are suggested;

 ZIMRA should adopt best practices in project management to enable them to implement both large and small scale projects when introducing new systems and or change to
avoid costly oversights for example TaRMS.

 ZIMRA should develop and implement robust governance systems and ensure systems, policies and procedures are monitored.

 ZIMRA should reassess staff remuneration and working conditions. Professional customer service relies on courteous, efficient interactions, which are bolstered by adequate
pay and a positive work environment. Competitive remuneration and favorable conditions serve as incentives for consistent high-quality service. Satisfied employees, fostered
by fair treatment and supportive policies, contribute positively to service delivery. There is a direct correlation between staff satisfaction, customer service quality, and the need
for competitive pay and conducive working environments. Prioritizing employee well-being not only enhances service quality but also builds a positive organizational culture and
reputation.

 ZIMRA should improve internal/inter-departmental communication and collaboration and remove the silo culture

 ZIMRA should develop better customer/taxpayer engagement strategies to ensure appropriate and adequate feedback; including widely publicising not just the customer
satisfaction report but also the action plans/strategies to address the gaps identified.

 Stronger focus on internal controls will help to reduce incidents of corruption, client intimidation and the exercise of discretion when dealing with clients.

 Zimra needs to appreciate the direct link between organisational culture, staff engagement and the provision of good customer service. ZIMRA should conduct a culture audit to
understand the root cause of the poor service delivery. This would assist in improving the way staff approach their work and handle customers.

 Zimra should adhere to the service charter standards and make it known to employees as well as taxpayers. This would make the service timelines known so that the staffs are
not taken as scapegoats

 Staff professional supervision as well as coaching and mentoring by senior supervisors should be encouraged in all departments and duty stations as this is a useful approach
of encouraging internal staff cohesion while strengthening capacities;

 ZIMRA should strengthen the outdoor sensitization campaigns to reach the wider community.

 ZIMRA should consider conducting an externally facilitated staff engagement survey

END