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

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