by Great Paraxy | May 5, 2026 | Tax
The analysis of HH135-15 – D BANK LTD vs ZIMBABWE REVENUE AUTHORITY integrates Tax Law, Procedural Law, Administrative Law, Contract Law, and Agency Law, and extracts clear lessons for both business taxpayers and ZIMRA, grounding each issue in relevant...
by Great Paraxy | May 5, 2026 | Business
Implications for Businesses, Households, and National Growth Targets Global Geopolitics and Local Economic Shock The renewed escalation of tensions involving the United States, Israel, and Iran has sent profound shockwaves through global energy markets, pushing...
by Great Paraxy | May 5, 2026 | Tax
Unpacking HH 621‑15: Delta Corporation Ltd v Zimbabwe Revenue Authority, ruled by Hlatshwayo J. The article deliberately sets out the issues first, then uses courtes to support the analysis, followed by clear takeaways, what businesses must know, and what ZIMRA must...
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...
