The Supremacy of Tax Law over IFRS in Zimbabwe: A Legal and Practical Analysis Introduction In Zimbabwe’s financial and regulatory landscape, there exists a widespread misconception among taxpayers, accountants, and even some practitioners that accounting...
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 legislation and...
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...
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...
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...
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