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Corporate Operational Tools vs. Taxable Perks: A dive in Zimplats v ZIMRA (SC 16/23). Overview. On March 9, 2023, the Supreme Court of Zimbabwe handed down its judgment in Zimbabwe Platinum Mines (Private) Limited v Zimbabwe Revenue Authority (SC 16/23). The ruling...

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...