VFSL (PVT) LTD & ORS v ZIMBABWE REVENUE AUTHORITY 2019 (1) ZLR 68 (H)
Citation | 2019 (1) ZLR 68 (H) |
Case No | Judgment No. HH-23-19 |
Court | Fiscal Appeal Court, Harare |
Judge | Kudya J |
Heard | 17 November 2015 |
Judgment | 18 January 2019 |
Counsel | A P de Bourbon SC, for the appellants |
Case Type | VAT Appeal |
Annotations |
Flynote
Revenue and public finance – assessment – what constitutes – formalities required – informal notification of potential tax liability not an assessment
Revenue and public finance – Fiscal Appeal Court – appeal to – may only be made against tax authority's rejection of objection to tax assessment – informal notification of potential liability not constituting an assessment
Revenue and public finance – value added tax – services to foreign tourists zero rated from paying value added tax – registered tourist facility operator providing facilitation service for other operators – whether transactions subject to value added tax
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