by Great Paraxy | Apr 6, 2026 | Tax
The Ghost in the Warehouse: Analysing AT International Ltd v ZIMRA Part I: The Layman’s Breakdown The Story of the “Invisible” Supplier In the mid-2000s, Zimbabwe faced severe commodity shortages. To solve this, the Reserve Bank of Zimbabwe (RBZ) launched...
by Great Paraxy | Apr 6, 2026 | Tax
The “Commission” Trap In the case of VFSL (Pvt) Ltd & 3 Ors v Zimbabwe Revenue Authority (2019), several prominent tour operators in Victoria Falls challenged ZIMRA regarding VAT assessments on their “activity desk sales.” The operators...
by Great Paraxy | Apr 6, 2026 | Tax
The High Cost of Silence: Analyzing Triangle Ltd & Anor v ZIMRA The “Sticky” Situation of Sugar and Taxes In the world of business, a contract is king. But what happens when the king is silent on a crucial matter like Value Added Tax (VAT)? The case of...
by Great Paraxy | Apr 5, 2026 | Tax
Tax Lessons from the Breadline: An In-Depth Analysis of I A B Company v ZIMRA [2022] ZWHHC 32 Introduction In the complex world of corporate taxation, the case of I A B Company v ZIMRA (High Court of Zimbabwe, 2022) stands as a landmark judgment. It serves as a vivid...
by Great Paraxy | Apr 4, 2026 | Tax
The “Donation” Dilemma: A Layman’s Analysis of Unki Mine v ZIMRA (SC 03/22) In the high-stakes world of mining and indigenisation, a US$10 million payment became the center of a legal battle that reached Zimbabwe’s Supreme Court. The case of Unki Mine...
