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 […]
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 Government of Zimbabwe is mounting pressure on informal retailers popularly known as tuckshops to formalize their operations so as to enhance Government tax revenues, economic stabilization and growth. Formal businesses are enduring unfair competition from informal businesses and as a result their survival is at stake and some are shutting down operations. The move […]