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Approach re: Functions & Powers of Revenue Authority, Fiscal Appeals or Objections & the Pay Now Argue Later Principle

HH79-12 : MARIANE SABETA vs COMMISSIONER GENERAL ZIMBABWE REVENUE AUTHORITY
Ruled By: MATHONSI J

Counsel for both parties are agreed, that, the only issue to be determined is whether the respondent is empowered, by the legislation that he administers, to refuse to assess and receive capital gains tax on the basis that it has come to his attention that the previous owner of the ...
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HH68-14 : FAIRDROP TRADING (PRIVATE) LIMITED vs THE ZIMBABWE REVENUE AUTHORITY
Ruled By: MAFUSIRE J

This was an urgent chamber application. One had to wade through layers of emotional hyperbole to get to the nub of the matter and to identify the real issues for determination. Each side gave as much as it got. It was a mortal combat in the literal sense. The applicant is a company. It runs a ...
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Appealed
HH328-14 : PACKERS INTERNATIONAL (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: CHIGUMBA J

“Pay now, argue later” is a pithy phrase that is used as a different expression of the biblical injunction to “render unto Caesar what belongs to Caesar.” Put differently, it means that the obligation to pay tax is inviolable, one cannot escape from that obligation, and, one is required to discharge the obligation first, and then ...
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CC09-16 : BENARD WEKARE and MUSANGANO LODGE (PVT) LTD t/a MUSANGANO LODGE vs THE STATE and THE ATTORNEY GENERAL OF ZIMBABWE and ZIMBABWE BROADCASTING CORPORATION
Ruled By: MALABA DCJ, ZIYAMBI JCC, GWAUNZA JCC, GARWE JCC, GOWORA JCC, HLATSHWAYO JCC, PATEL JCC, GUVAVA JCC and MAVANGIRA AJCC

The reasons given by the applicants for not complying with the law relate to accrual of benefits. Their contention is that programmes broadcast by the Zimbabwe Broadcasting Corporation are not of the quality they expected to receive in return for the money they would have paid as licence fee for possessing a receiver. Accrual ...
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HMA17-17 : MAIN ROAD MOTORS (Case 1) and SYLVIA CHORUWA (Case 2) vs COMMISSIONER – GENERAL, ZIMRA
Ruled By: MAFUSIRE J

Section 119 of the Customs and Excise Act [Chapter 23:02] provides that one may appeal to this court against any determination of the Commissioner after payment of any duty or tax demanded by the Commissioner.
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Appealed
SC76-17 : CARE INTERNATIONAL IN ZIMBABWE vs ZIMBABWE REVENUE AUTHORITY and DESMOND MAMINIMINI and SURVIVAL HARDWARE (PRIVATE) LIMITED
Ruled By: GOWORA JA, HLATSHWAYO JA and BHUNU JA

The first respondent's powers and functions are set out in the Zimbabwe Revenue Authority Act [Chapter 23:11], the pertinent provisions of which read: “PART II ZIMBABWE REVENUE AUTHORITY 3 Establishment of Zimbabwe Revenue Authority There is hereby established an authority, to be known as the Zimbabwe Revenue Authority, which shall be a body corporate capable of suing and being sued in its own name ...
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CC07-14 : MAYOR LOGISTICS (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: MALABA DCJ

This Urgent Chamber Application was placed before me because the Chief Justice was not available to hear it. The application raised two questions for determination:(i) The first question is whether an interim order suspending the operation of legislation compelling payment by a taxpayer of the amount of tax liable to ...
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SC28-16 : ZIMBABWE REVENUE AUTHORITY vs PACKERS INTERNATIONAL (PRIVATE) LIMITED
Ruled By: ZIYAMBI JA, GOWORA JA and HLATSHWAYO JA

The Value Added Tax Act [Chapter 23:12] provides a detailed mechanism for vendors to keep certain records and to periodically calculate, account for and pay value added tax to the Commissioner. The Value Added Tax Act [Chapter 23:12], as a whole, and, in particular, its provisions relating to assessments and ...
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HMA01-18 : MAIN ROAD MOTORS and SYLVIA CHORUWA and PATRICK MUGUTI vs ZIMBABWE REVENUE AUTHORITY and MINISTER OF FINANCE & ECONOMIC DEVELOPMENT and ATTORNEY GENERAL
Ruled By: MAFUSIRE J

The Zimbabwe Revenue Authority's (ZIMRA) first technical objection was that the applicants had…, violated the fiscal principle that says pay-now-and-argue-later, which is enshrined in section 119 of the Customs and Excise Act [Chapter 23:02]. This section reads: “119 Appeals against valuation of goods [1] Any person who is aggrieved by any determination of the Commissioner in terms of this Part may, ...
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SC28-16 : ZIMBABWE REVENUE AUTHORITY vs PACKERS INTERNATIONAL (PRIVATE) LIMITED
Ruled By: ZIYAMBI JA, GOWORA JA and HLATSHWAYO JA

In determining the urgent application, the High Court found that the liability on the part of a registered operator under section 36 of the Value Added Tax Act [Chapter 23:12] remains extant and is not extinguished by the noting of an appeal unless the Commissioner directs that the obligation falls ...
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SC13-19 : ZIMBABWE REVENUE AUTHORITY vs STANBIC BANK ZIMBABWE LIMITED
Ruled By: GUVAVA JA, MAVANGIRA JA and ZIYAMBI AJA

In a letter dated 17 December 2012, the respondent, through its legal practitioners, objected, in terms of section 62 of the Income Tax Act [Chapter 23:06], to the amendments and the penalties imposed on it by the appellant. The proviso to section 62 of the Income Tax Act reads: “Provided that, if the Commissioner has not ...
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Appealed
SC17-19 : ECONET WIRELESS (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY and COMMISSIONER GENERAL
Ruled By: MALABA DCJ, GOWORA JA and MAVANGIRA JA

It is the appellant's argument, before this court, that the court a quo determined an issue which was not properly before it by finding that the appellant's declarations had contravened the law. In determining this issue the starting point is the letter of 3 December 2013. This is the letter which triggered the litigation that ...
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HH964-15 : ECONET WIRELESS (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY and COMMISSIONER GENERAL and STEWARD BANK LTD and CBZ BANK LTD and NMB BANK LTD and STANBIC BANK LTD
Ruled By: MUSAKWA J

Effect of Noting Appeal Counsel for the applicant submitted that section 201A of the Customs and Excise Act [Chapter 23:02] relates to appointment of agents by the Commissioner-General. Since an appeal was noted against the decision of the Commissioner General, the decision made in the letter of 3 December 2013 was suspended. He based this submission on the ...
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HH621-15 : DELTA CORPORATION LTD vs ZIMABWE REVENUE AUTHORITY
Ruled By: HLATSHWAYO J

At the hearing of this matter I dismissed the appeal with costs and indicated that the reasons would follow. These are they.The facts of this case are largely common cause.On 23 May 1996, a firm of accountants, Messrs Deloitte and Touche (hereinafter “Deloitte and Touche”) wrote the following letter to ...
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Appealed
SC82-21 : TRIANGLE LIMITED and HIPPO VALLEY ESTATES LIMITED vs ZIMBABWE REVENUE AUTHORITY and OTHERS
Ruled By: GWAUNZA DCJ, MATHONSI JA and CHITAKUNYE AJA

This is an appeal against the judgment of the High Court sitting at Masvingo, delivered on 24 June 2020, which dismissed with costs the application made by the two appellants for a declaratory order and an interdict.FACTUAL BACKGROUNDThe two appellants are sugar-producing giants in the Lowveld while the first respondent ...
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HMA28-20 : TRIANGLE LIMITED and HIPPO VALLEY ESTATES vs ZIMBABWE REVENUE AUTHORITY and OTHERS
Ruled By: ZISENGWE J

The Zimbabwe Revenue Authority (ZIMRA) is a statutory body whose chief mandate is to assess, collect, and enforce the payment of all revenues on behalf of the State. It is established in terms of the Revenue Authority Act [Chapter 23:11].
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Appealed
SC98-21 : M COMPANY (PRIVATE) LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: HLATSHWAYO JA, GUVAVA JA and GOWORA JA

This is an appeal against the whole judgment of the Fiscal Appeal Court handed down on 1 November 2016 under judgment number HH661-16 of case number FA08/14, in terms of which the court handed down judgment in favour of the respondent.The appellant seeks relief in the following terms:“WHEREFORE Appellant prays ...
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SC140-21 : MBCA BANK (PRIVATE) LIMITED (Now known as Nedbank Zimbabwe Limited) vs ZIMBABWE REVENUE AUTHORITY
Ruled By: GUVAVA JA, UCHENA JA and MAKONI JA

This is an appeal against the whole judgment of the Special Court for Income Tax Appeals, dated 28 November 2019, upholding the respondent's amended assessment of tax against the appellant....,.The respondent is an authority established in terms of the Revenue Authority Act [Chapter 23:11]. It is responsible for assessing, collecting, ...
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HH99-18 : C F (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

This is an appeal against four amended income tax assessments number 20211442 for the year ending 31 December 2009; 20211443 for the year ending 31 December 2010; 202211446 for the year ending 31 December 2011; and 20211448 for the year ending 31 December 2012 that were issued against the appellant ...
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HH99-18 : C F (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

Although distinguishable on the facts and contentions of law, to the extent that Commissioner of Taxes v Astra Holdings (Pvt) Ltd t/a Puzey and Payne 2003 (1) ZLR 417 (SC) was decided on the principle of “the operation of law” the respondent was correct to rely on that case for ...
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HH823-15 : AT INTERNATIONAL LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

The answer sought in this appeal is whether, the appellant, a foreign registered company is liable to pay value added tax in Zimbabwe.The appellant disputed liability for value added tax (VAT) arising from the purported importation of goods into and the carrying on of trade in Zimbabwe and appealed against ...
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HH661-16 : M COMPANY (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

The Commissioner is not accorded the legal right to waive taxes: see Foroma v Minister of Public Construction and National Housing and Anor 1997 (1) ZLR 447 (H)…,.; Ritch Bhyat v Union Government (Minister of Justice) 1912 AD 719…,.; and SAR H v Transvaal Consolidated Land ...
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HH661-16 : M COMPANY (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

This is an income tax appeal filed in the High Court in terms of section 65 of the Income Tax Act [Chapter 23:06].The two questions for determination are:(i) Whether the appeal is valid; and(ii) Whether the commission paid to two foreign agents for facilitating the sale of tobacco constituted fees ...
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HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

This is an appeal against the four amended assessments issued by the respondent against the appellant on 23 June 2014 in respect of the four consecutive tax years ended 31 December 2009, 2010, 2011 and 2012.The real issue for determination posed by these assessments is whether the respondent can tax ...
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HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

It is necessary that I resolve the issue of onus.I discussed the issue in H Bank Zim Ltd v Zimbabwe Revenue Authority HH575-15. I concluded my analysis, at 1022C, thus:“The onus, therefore, rests on the taxpayer to establish, on a balance of probabilities, that, the opinion formed by the Commissioner ...
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HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

The Commissioner...,. raises assessments against which a dissatisfied taxpayer objects and appeals.Such an objection and appeal challenges the assessment raised by the Commissioner and thus falls squarely into the provisions of section 63 of the Income Tax Act....,.I maintain, that, the onus remains on the taxpayer to establish that the..., ...
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HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

In terms of section 46(6) of the Income Tax Act, the Commissioner has discretion to remit or waive additional penalty where the taxpayer did not intend to evade the payment of the tax due.
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