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Capital Gains Tax, Stamp Duty and Transfer Costs

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

In respect of capital gains tax, section 6 as read with section 22(B) of the Capital Gains Tax [Chapter 23:01] provides for the charging, levying and collection of it against any person receiving a capital gain.
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HH79-12 : MARIANE SABETA vs COMMISSIONER GENERAL ZIMBABWE REVENUE AUTHORITY
Ruled By: MATHONSI J

One of the acts required to enable transfer of the property to the applicant is payment of capital gains tax, assessed by the respondent in casu, in terms of the Capital Gains Tax Act [Chapter 23:01]...when the Deputy Sheriff approached the respondent's office for assessment and payment of Capital Gains Tax, he did not ...
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HH79-12 : MARIANE SABETA vs COMMISSIONER GENERAL ZIMBABWE REVENUE AUTHORITY
Ruled By: MATHONSI J

The applicant has relied on the records at the deeds office to purchase the property. She has gone ahead to obtain an order authorising the Deputy Sheriff to pay capital gains tax. The respondent has refused to assess the tax thereby frustrating the execution of a court order...all that remains is evidence of a ...
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HH79-12 : MARIANE SABETA vs COMMISSIONER GENERAL ZIMBABWE REVENUE AUTHORITY
Ruled By: MATHONSI J

...if the respondent has proof that a previous owner avoided paying capital gains tax, he has the latitude in terms of the Capital Gains Tax Act [Chapter 23:01], to pursue the defaulter and recover that tax...the respondent should, in the meantime, collect capital gains tax from the current seller.
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HB94-09 : NOMALANGA SIBANDA vs GIVEN NYATHI and SEHLISO NYATHI and THE REGISTRAR OF DEEDS, BULAWAYO and BEN BARON AND PARTNERS
Ruled By: KAMOCHA J

This court has now got to determine whether or not the Agreement is contra legem. The first and second respondents submitted that the Agreement of Sale that the applicant sought to rely on was contra legem, and was ipso facto unenforceable. They contended that it was entered into and signed solely for the purpose of tax ...
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