SW (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 210 (H)
Citation | 2019 (3) ZLR 210 (H) |
Case No | Judgment No. HH-499-19 |
Court | High Court, Harare |
Judge | Kudya J |
Heard | 20 September 2016 |
Judgment | 19 July 2019 |
Counsel | D Tivadar, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – non-resident tax on fees for services provided to non-residents – applicability of Exchange Control Regulations to payment of such tax –– where tax is due, other regulations irrelevant – penalties levied in terms of Income Tax Act – purpose to encourage timeous payment of taxes
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