“Your title deed may soon need an update… and no, this is not a scam message from your cousin who suddenly became a property consultant overnight.” 😄 Zimbabwe’s property sector is entering a completely new phase. Over the past few months, there has been growing discussion around SI 76 of 2025 and the move toward […]
-
ARTICLES
INTRODUCTION Corporate rescue is a debtor friendly administration of financially distressed companies with a hope of resuscitating them from the solvency struggle, as provided for under the Insolvency Act [Chapter 6:07]. Introduced through the 2018 Insolvency Act, this process replaced the former system of judicial management and has become an essential element of Zimbabwe’s commercial […]
When it comes to tax administration in Zimbabwe, one principle stands out as both controversial and indispensable: the “pay now, argue later” rule. Found in section 36 of the Value Added Tax Act [Chapter 23:12] and section 69 of the Income Tax Act [Chapter 23:06], this rule has far-reaching consequences for both taxpayers and the […]
One of the most important ideas in contract law is Pacta Sunt Servanda, which states that contracts must be honoured and enforced. This article examines this maxim’s definition, history, benefits and drawbacks The Latin phrase Pacta Sunt Servanda supports the idea that once a contract has been legally made, the parties to it should behave in […]
The Mines and Minerals Act (Chapter 21:05) governs tribute agreements (the Act). A tribute agreement, as defined by section 283 of the Act, is any arrangement or contract in which a person grants a tributer a tribute, license, concession, authority, or other right to mine a mining location. It also includes any agreement to modify […]
Introduction In general, sexual harassment is unwelcome sexual conduct, which makes a person feel offended, humiliated and/or intimidated where that reaction is reasonable in the circumstances. Sexual harassment can take various forms. It can involve: Sexual harassment in the work place is prohibited in Zimbabwe but it still persists. It is a phenomenon of the […]
The Zimbabwe Revenue Authority (ZIMRA), through the Commissioner-General, administers the Income Tax Act [Chapter 23:06] (hereinafter referred to as “the Act”). Among its duties, ZIMRA assesses, collects, and enforces tax obligations on individuals, partnerships, companies, and other taxable entities. While ZIMRA has wide powers to issue assessments, taxpayers equally have statutory rights to challenge such […]
The Mines and Minerals Act (Chapter 21:05) governs tribute agreements (the Act). A tribute agreement, as defined by section 283 of the Act, is any arrangement or contract in which a person grants a tributer a tribute, license, concession, authority, or other right to mine a mining location. It also includes any agreement to modify […]
In Zimbabwe, one of the most crucial factors to take into account when selling immovable property is whether Capital Gains Tax (CGT) will be payable. CGT is levied on the profit arising from the sale of a “specified asset”, including real estate, as provided in the Capital Gains Tax Act [Chapter 23:01]. The law does […]
Do you have a written agreement with a debtor, but they haven’t paid you yet? What comes next? Learn more below! The High Court regulations of 2021 stipulate that a provisional sentence is the remedy. After the summons is issued, this process enables the Plaintiff to obtain a prompt remedy if the Defendant provides a […]