Zimbabwe Institute of Tax Accountants

Rudaviro Mukuku

Zimbabwe Revenue Authority v Nestle Zimbabwe (Private) Limited

Issues before the court:1. Whether ZIMRA could lawfully issue replacement notices of revised tax assessments that were previously invalidated by a Supreme Court ruling (SC 148/21).2. Whether ZIMRA’s replacement notices were valid under the Income Tax Act after the previous assessments were declared a nullity. Court decision:1. The Supreme Court dismissed ZIMRA’s appeal with costs.

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