HARARE, March 21 (Xinhua) -- The Zimbabwean government has announced a tax amnesty to defaulting clients in a bid to encourage them to regularize their tax affairs, revenue collector the Zimbabwe Revenue Authority (ZIMRA) said in a statement Wednesday.

ZIMRA said the amnesty covered individuals, companies and corporate or unincorporated bodies of persons and trusts.

Those wishing to be granted the tax amnesty should apply to ZIMRA and declare outstanding taxes and duties as at Dec. 1, 2017.

The amnesty covers all outstanding taxes or duties such as income tax, pay as you earn, value added tax, presumptive tax, capital gains tax, customs and excise duty and stamp duty, among others.

"A payment plan should be proposed by the applicant at the time of application and the outstanding taxes or duties should be paid by June 30, 2018. It is important to note that tax amnesty is granted on the amount of outstanding tax or duty actually paid," ZIMRA said.

Applications for amnesty will not be considered in respect of seizures, forfeitures or detention of goods; where the application is submitted after June 30, and if outstanding taxes or duties have not been paid by the same date.