HE LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 383 (H)
Citation | 2019 (3) ZLR 383 (H) |
Case No | Judgment No. HH-549-19 |
Court | Special Court for Income Tax Appeals, Harare |
Judge | Kudya J |
Heard | 1 December 2016 |
Judgment | 9 August 2019 |
Counsel | F Girach, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – non-resident tax on fees – taxpayer's obligation to withhold prescribed percentage from fees paid to non-residents as and by way of non-residents withholding tax – withholding of amounts payable under contracts with State or statutory corporations – imposition of penalties and levying of interests on unpaid penalties
Words and phrases – "deemed to be"
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