В ЗИМБАБВЕ ПОТЕРЯНО 6,9 МЛН ДОЛЛАРОВ ИЗ-ЗА СХЕМЫ СОТРУДНИКОВ НАЛОГОВОЙ СЛУЖБЫ

The Zimbabwe Revenue Authority (Zimra) was prejudiced of approximately US$6.9 million after some of its employees allegedly colluded with clearing agents to manipulate a customs system used to process imported goods, exposing significant weaknesses in the authority’s revenue-collection controls. The loss comprised ZiG171.77 million, equivalent to about US$6.42 million at the official exchange rate of ZiG26.77 to the US dollar, and a further US$479,684. The findings are contained in the Auditor-General’s 2025 report on state-owned entities and parastatals. According to the Auditor-General, the fraud involved unauthorised manipulation of bank-originated credit entries in Zimra’s prepayment-account system, allowing transactions relating to the clearance of imported goods to be processed without the required funds being properly accounted for. “The authority was prejudiced of US$479 684 and ZiG171,77 million arising from fraudulent system breaches involving staff members in collusion with clearing agents in respect of clearing of goods using the prepayment account,” the Auditor-General said. The report classified the incident as a financial loss and called on Zimra to strengthen its systems and internal controls. Zimra acknowledged the breach, saying the prepayment account had been exploited through unauthorised manipulation of credit entries originating from banks. “The prepayment account within the system was exploited through unauthorised manipulation of bank-originated credit entries in the system,” management said. In response, Zimra said it had discontinued the use of prepayment accounts with effect from February 7, 2026, replacing them with a cash declaration option for commercial clearances. “The authority has discontinued the use of prepayments accounts effective February 7, 2026 and introduced a cash declaration option for commercial clearances as a measure to mitigate against the system abuse,” the authority said. Zimra also said disciplinary measures had been taken against employees and clearing agents implicated in the fraud, while efforts to recover the lost revenue were continuing. “Corrective action has been taken against the staff and clearing agents involved in the fraud and recoveries of lost revenue are underway,” management said. The incident comes as Zimbabwe increasingly relies on digital systems to administer taxes, customs duties and other government revenues. The Auditor-General warned that the breach was inconsistent with requirements for public entities to maintain effective, efficient and transparent systems of financial and risk management and internal controls. Despite the fraud, the audit found that Zimra had made progress in addressing weaknesses identified in previous audits. Of 14 outstanding findings followed up from earlier reports, nine had been addressed, while 12 were partially addressed and one remained unresolved, according to the audit findings. Zimra is also continuing with the automation of its revenue-management systems, with full automation of its processes expected to be completed during 2026. The introduction of a Risk Management Module into the Tax and Revenue Management System (TaRMS) in 2025 also resolved an earlier problem involving revenue classification. However, the audit identified other outstanding issues at the revenue authority. The Auditor-General said Zimra had not yet received all the vehicles it had procured and was still pursuing enforcement of a related contract through a High Court order. The latest findings highlight the financial and governance risks facing revenue authorities as they increasingly rely on automated platforms, particularly where system access and internal controls can be compromised by insiders working with external parties. Source – The Independent