HEYWOOD HAULAGE INVESTMENTS CENTRAL AFRICA (PVT) LTD v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2011 (1) ZLR 428 (H)
Citation | 2011 (1) ZLR 428 (H) |
Case No | Judgment No. HH-81-11 |
Court | High Court, Harare |
Judge | Chiweshe JP |
Heard | 5 October 2010 |
Judgment | 30 March 2011 |
Counsel | P C Paul, for the applicant |
Case Type | Application for declaratory order |
Annotations | No case annotations to date |
Flynote
Interpretation of statutes – fiscal legislation – strict construction required – no room for equitable construction
Revenue and public finance – income tax – payment thereof in foreign currency – employee's remuneration in foreign currency – remuneration not including payment in kind – tax not payable thereon in foreign currency
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