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 argued that when they...
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 Triangle...
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...
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 (Pvt) Ltd v...
Taxing the Middleman: A Layman’s Analysis of M Company (Pvt) Ltd v ZIMRA (SC 98/21) In the world of international business, "M Company" (a Zimbabwean tobacco exporter) thought it was simply paying a standard sales commission to its foreign agents. The Zimbabwe Revenue...
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