News: Tax

Intra-Group Transaction Structures and Statutory Compliance in Zimbabwe Evaluating Delta Beverages (Private) Limited v Zimbabwe Revenue Authority (SC 3/22) Overview. The Supreme Court of Zimbabwe's decision in Delta Beverages (Private) Limited v Zimbabwe Revenue...

The Temporal Accrual of Fiscal Debt: Judicial Cementation of Backdated Tax Interest in Zimbabwe This analysis evaluates the established fiscal principle: "Interest accrues from the original statutory due date of the tax, not from the date of a subsequent tax audit or...

The Constitutionalization of Administrative Justice: The Application of the Audi Alteram Partem Rule in Tax and Social Security Law in Zimbabwe Overview The audi alteram partem rule ("hear the other side") is a foundational pillar of natural justice and the rule of...

The Limits of the In Duplum Rule in Fiscal Debts. An In-Depth Analysis of Bindura Nickel Corporation Ltd v Zimbabwe Revenue Authority (HH 30-08) Overview. The relationship between the taxpayer and the State is a cornerstone of public administration and corporate...

Tax Compliance for Zimbabwe's Informal Sector Overview. Zimbabwe possesses one of the most prominent informal economies globally. Various studies, including estimates by the International Monetary Fund (IMF) and local economic research groups, indicate that the...