Tax treatment of Script Dividends in Zimbabwe.

Tax treatment of Script Dividends in Zimbabwe.

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...
Withholding Tax on Contracts in Zimbabwe.

Withholding Tax on Contracts in Zimbabwe.

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...