ZEP-RE (.tvJE.'-1BERSH1P OF ZIMBABWE AND BRANcH OFFICE AGREEMENT)
2017
as is accorded to a diplomatic agent of a sending State accredited to Zimbabwe, his or
her spouse and children. They shall enjoy exemption from income tax only i11 respect
of emoluments received by them as officials of the Company and shall in particular
enjoy(a) immunity from suit and legal process in respect of words spoken or written
and aU acts done by them in the course of the perfotmance of their official
duties and such immunity shall continue notwithstanding that the official
concemed has ceased to be an official of the Company ;
(b) immmuty from personal anest and detention;
(c) imnmnityfromseizureorinspectionoftheirpersoualandofficialbaggage:
(d)
immunity, together with their families, from immigration restrictions and
alien registration;
(e)
(f)
immunity from national se1vice obligatiollS;
exemptions from taxation on the salaries, allowances and emoluments
paid to them by the Company, and on income derived from sources
outside the Republic of Zimbabwe and the right to maintain witl1in or
outside Zimbabwe foreign accounts, securities. and other moveable and
immovable property;
(g)
the right to purchase ex-bond or import free of duty, taxes and other such
levies and charges of equivalent effect, prohibitions <md restrictions:
fumiture, personal effects aud other articles for personal use or for use of
members of their family fomling part oftbe hotL')ehold including articles
intended for their establishment, provided that the articles so imp011ed
shall not be sold or otherwise disposed of in Z imbabwe except after two
years from their importation;
(h)
exemption from indirect taxes uonnally incorporated in the price of goods
and services;
(i)
the same repatriation facilities in time of crisis, together with members
of their families and their personal domestic employee as the facilities
accorded to diplomatic agents of a sending State accredited to Zimbabwe;
subject to the approval of the Government, the oppoi1tmity for their
spouses to take up employment in Zimbabwe, provided that the salaries
and emoluments paid to such s pouses shall not be exempt from income
tax;
(j)
the same privileges in respect of exchange facilities as are accorded to a
diplomatic agent of a sending State accredited to Zimbabwe;
(I) the right to import free of duty, one motor vehicle eve1y five years;
(m) the same right for their spouses to take up employment in Zimbabwe
as accorded to spouses of a sending State accredited to Zimbabwe in
reciprocal rights. Provided that the salaries and emoluments paid to such
spouses s hall not be exempt from income tax;
( n) the right to take out ofZimbabwe at the time of termination ofemployment,
funds in no11-Zimbabweau currencies without any restrictions or
limitations. provided that the said officials show that the funds were
lawfully acquired.
(k)
2. In the case of other-general service staff who are internationally recruited
(ordinary card holders) the right to purchase ex-bond or import free of duty, one motor
vellicle every five years, purchase ex-bond or import free of duty, furniture and other
personal effects and other articles for personal use or for the use of members of their
faulily forming part of the household including articles intended for their establishment
provided that such articles shall not be sold or otherwise disposed of in Zimbabwe
except after three years after their importation. In particular they shall-
37
No.4