by Great Paraxy | Apr 30, 2026 | Tax, Business
Below is a structured, exam‑ and practice‑ready legal exposition of “Cases in which no deduction shall be made” under section 16 of the Income Tax Act [Chapter 23:06], integrating Zimbabwean legislation and leading court decisions you cited. The discussion explains...
by Great Paraxy | Apr 30, 2026 | Tax, Business
Analysing Withholding Tax on Payments to Non‑Resident Artistes or Entertainers in Zimbabwe, explaining how the tax arises, its statutory operation, enforcement mechanisms, and relevant tax case principles, with primary reliance on section 80A1 of the Income Tax Act...
by Great Paraxy | Apr 30, 2026 | Tax, Business
Analysing Withholding Tax on Contracts in Zimbabwe, explaining how it arises, who is liable, how it operates, enforcement mechanisms, and judicial interpretation, with specific reference to section 80 of the Income Tax Act [Chapter 23:06] and the leading case FMC...
by Great Paraxy | Apr 30, 2026 | Tax, Business
A structured legal and tax analysis of Non‑Residents’ Tax on Fees (NRTF) in Zimbabwe, covering how it arises, applicable rates, statutory framework, key definitions, exemptions, compliance obligations, penalties, and leading court decisions, synthesising the material...
by Great Paraxy | Apr 29, 2026 | Tax, Business
An analysis of Non‑Residents’ Tax on Royalties in Zimbabwe, focusing on how it arises, its statutory mechanics, compliance obligations, and judicial interpretation, firmly grounded in the Income Tax Act [Chapter 23:06], the Nineteenth Schedule, and leading Zimbabwean...
