VAT Implications and Transactional Costs for Airtime Agents. The prepaid airtime distribution value chain in Zimbabwe involves Mobile Network Operators (MNOs) like Econet Wireless and NetOne supplying airtime to distributors (agents), who in turn sell to...
Names, Deception, and Public Order A Comprehensive Analysis of the Prohibition of Undesirable Names under the Zimbabwean COBE Act [Chapter 24:31] Overview. In the modern commercial landscape, the name of a business entity is its most valuable intangible asset. It...
The Procedural Pitfall: Lessons from TNM Limited v ZIMRA on Proper Legal Citation In the high-stakes world of tax litigation, the quality of your evidence and the strength of your legal arguments are usually the primary concerns. However, the High Court judgment in...
The Burden of Proof Lessons for Zimbabwean Businesses from the CSE v ZIMRA Ruling When a tax audit turns into a legal battle, the courtroom is rarely the place to begin gathering your evidence. A recent High Court judgment, CSE (Pvt) Ltd versus Zimbabwe Revenue...
Accounting and Compliance for the 10% Export VAT on Unbeneficiated Minerals: An Analysis of the Finance Act (No. 7) of 2025 Overview The promulgation of the Finance Act (No. 7) of 2025 marked a pivotal shift in Zimbabwe’s fiscal and industrial policy. By introducing a...
Feel free to follow us on social media for the latest news and more inspiration.