It derives its mandate from the Revenue Authority Act, passed by the parliament of Zimbabwe in 2002 and other related legislation.
[1] The revenues and taxes administered by ZIMRA include:[2] As part of its role in customs regulation, the authority monitors trade and all traffic through borders crossings, airports, and seaports.
The authority regulations on imports, exports and foreign exchange controls.
[2] The agency is responsible for overseeing motor vehicle trade and acts as a port authority, managing aspects of freight loading and unloading.
[4][5] Zimra missed its revenue collection target for the second quarter of 2013 by 6%, which the chairman said was down to economic setbacks.