9 13 New section inserted in Cap. 23:06 With effect from the year of assessment beginning on the 1st January, 2007, Part IV of the Income Tax Act [Chapter 23:06] is amended by the insertion after section 36I of the following section– "36J Tax on non-executive directors' fees There shall be charged, levied and collected throughout Zimbabwe for the benefit of the Consolidated Revenue Fund a tax on non-executive directors' fees in accordance with the Thirty-Third Schedule at the rate fixed from time to time in the charging Act.". 14 Amendment of section 37 of Cap. 23:06 With effect from the 1st January, 2007, section 37 (“Notice by Commissioner requiring returns for assessment under this Act and manner of furnishing returns and interim returns”) (1) the Income Tax Act [Chapter 23:06] is amended by the deletion of “The Commissioner” and the substitution of “Subject to section 37A, the Commissioner”. 15 New sections inserted in Cap. 23:06 With effect from the 1st January, 2007, the Income Tax Act [Chapter 23:06] is amended by the insertion of the following section after section 37 of the following sections— “37A Self-assessment (1) Every taxpayer specified in a notice published by the Commissioner-General as a taxpayer or member of a class of taxpayers to whom this section is to apply for any year of assessment (hereafter in this section called a “specified taxpayer”) shall, not later than four months after the end of the tax year— (a) furnish the Commissioner-General with a self assessment return in the prescribed form reflecting such information as may be required for the calculation of tax payable in respect of that year in terms of section 7(2); and (b) calculate the amounts of such tax in accordance with section 7(2) and pay the tax payable to the Commissioner-General or calculate the amount of any refund due to the taxpayer. (2) Every specified taxpayer shall, within the period allowed in subsection (1), furnish to the Commissioner-General the return referred to in that subsection in respect of each year of assessment, whether or not tax is payable or a refund is due in respect of such year of assessment. (3) The Commissioner-General may require any taxpayer by notice in writing to render an interim self assessment return for any period he or she may designate in such notice. (4) The Commissioner-General may, having regard to the circumstances of any case but subject to section 71, extend the period within which such return is to be furnished or such tax is to be paid.