(3) Where an operator of a hairdressing salon has paid the amount of presumptive tax due in terms of subparagraph (1), the Commissioner shall furnish the operator with the appropriate tax clearance certificate. Interest on overdue hairdressing salon operators’ presumptive tax 13B. If presumptive tax is not paid timeously in terms of paragraph 13A, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the tax as remains unpaid during the period beginning on the day next following the last day provided for its payment and ending on the date the tax is paid in full: Provided that in special circumstances the Commissioner may extend the time for payment of the tax without charging interest. PART IVB INFORMAL CROSS-BORDER TRADERS’ PRESUMPTIVE TAX Payment of presumptive tax by informal cross-border traders 13C.(1) Whenever a cross-border trader imports any commercial goods into Zimbabwe, he or she shall pay to the officer concerned a presumptive tax of such percentage of the value for duty purposes of the commercial goods concerned as is fixed from time to time in the charging Act, unless the cross-border trader produces to the officer— (a) a tax clearance certificate to the effect that he or she has furnished a return under section 37 for the last year of assessment for which such a return is due; or (d) proof that he or she is a registered taxpayer in terms of the Income Tax Act [Chapter 23:06]; (2) Where an informal cross-border trader has paid any amount of presumptive tax in terms of subparagraph (1), the officer concerned shall furnish the informal crossborder trader concerned with the appropriate tax clearance certificate. (3) Where no payment of presumptive tax is made in terms of this paragraph the officer concerned shall treat the commercial goods in question as if they are goods in respect of which no due entry has been made in terms of the Customs and Excise Act [Chapter 23:02], and the appropriate provisions of that Act shall apply accordingly to those goods.”. PART III STAMP DUTIES 17 Amendment of Schedule to Chapter II of Cap. 23:04 With effect from the 1st January, 2008, the Schedule (“Stamp Duty on Instruments and other Matters”) to Chapter II of the Finance Act [Chapter 23:04] is amended in item 3 by the deletion of “5 000.00” and the substitution of “50 000.00”.