TAX MATTERS: Zimra’s pay-now-argue-later principle

The World Bank identified the existence of multiple tax incentives, particularly in mining, a large informal sector, and tax compliance challenges, as notable impediments to maximising tax revenue.

UNDERSTANDING the implications of Zimbabwean tax collection measures requires an appreciation of a taxpayer’s obligation and the extent of the revenue authority’s administrative powers. Advertisements From the point of assessment by the revenue authority, a taxpayer needs to navigate the complex tax provisions to ensure both compliance and protection of its rights. Tax collection measures…

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