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Claiming of Value Added Tax Input Tax in Zimbabwe?
Strict Statutory Literalism vs. Administrative Penalties: A Detailed Legal Analysis of National Foods Limited v Zimbabwe Revenue Authority (HH 159-26, Case No. FA3-24) Overview. The judgment handed down by Mafusire J in the Fiscal Appeals Court of Zimbabwe on 24...
Application of Substance over form in Zimbabwean Tax Legislation.
Substance Over Form: Navigating the GAAR Reality and Judicial Scrutiny in Zimbabwean Tax Jurisprudence Modern corporate structuring relies heavily on contractual freedom, cross-border optimization, and tax efficiency. In Zimbabwe, however, the legal landscape...
Navigating ZIMRA’s Voluntary Disclosure Opportunity
Navigating ZIMRA’s Voluntary Disclosure Opportunity A Compliance Reset The Zimbabwe Revenue Authority (ZIMRA) has officially rolled out its Voluntary Disclosure Opportunity (VDO) for the 2025 year of assessment, as detailed in Public Notice 25 of 2026. In an era of...
Free Funds, Retention and Liquidation Framework in Zimbabwe
Navigating Zimbabwe's Foreign Exchange Framework: Free Funds, Retention, and Liquidation Introduction In the evolving landscape of Zimbabwe's financial ecosystem, understanding the mechanics of foreign exchange is not merely an administrative requirement—it is a...
Foreign Exchange and Compliance when Importing in Zimbabwe
Navigating Zimbabwe's Import Regulations: Foreign Exchange and Compliance In an era of shifting global trade dynamics and structural financial realignments, importing goods and services into Zimbabwe requires a precise understanding of the regulatory environment....