[zRPz]'>M CO (PVT) LTD v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2016 (2) ZLR 112 (SCITA)
2016 (2) ZLR p112
Citation | 2016 (2) ZLR 112 (SCITA) |
Case No | Judgment No. HH-661-16 |
Court | Special Court For Income Tax Appeals, Harare |
Judge | Kudya J |
Heard | 11 May 2015 |
Judgment | 1 November 2016 |
Counsel | AP de Bourbon SC, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – tax on fees for services of a technical, managerial, administrative or consultative nature – whether commission constitutes fees – liability for withholding and remittal of non-residents tax on fees arising from the deduction of commission outside Zimbabwe.
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