Kombi operators and hairdressers have been dragged into the tax net by President Robert Mugabe’s broke government.

Operators of hairdressing salons (to pay) $10 per chair per month” while “informal cross border traders (will pay) 10 per centum of the value for duty purposes of the commercial goods being imported…”

“Operators of omnibuses for the carriage of passengers with a seating capacity for 15 to 25 passengers will be required to pay $45 while those of between 25 and 36 passengers will part with $70 a month,” according to the Government gazette.

The new wave of taxes, with effect from January 1 2017, brought into being by the Finance Act 2017, will also affect driving school operators, with those for class four vehicles being required to pay $100 per month.

Class one and two vehicles operators will part with $130 a month.

“Operators of goods vehicles having a carrying capacity of more than 10 tonnes but less than 20 tonnes, $200,” the gazette reads, adding that goods vehicles of 20 tonnes or more will be required to pay $500 per month.

Companies which are not resident in Zimbabwe but “carries on a business in Zimbabwe through a permanent establishment in Zimbabwe” will be liable to tax. The meaning of permanent establishment, according to the gazette, is a company that has a fixed place of business in the country through which the business of the company is wholly or partly carried on.