Understanding the implications of Zimbabwean tax collection measures requires an appreciation of a taxpayer’s obligation and the extent of the Revenue Authorities’ administrative powers. From the point of assessment by the Revenue Authority, a taxpayer needs to navigate the complex tax provisions to ensure both compliance and protection of its rights. Tax collection measures are often complex and ...
Insurance Commission Tax: A Regulatory Dilemma with Unintended Consequences
In Zimbabwe, insurance businesses must navigate and comply with many tax obligations. Among these several tax obligations is the property and insurance commission tax in respect of commission paid to freelance agents or brokers. This tax creates unintended consequences in that the tax liability rests with the person who does not hold any money in their hands or who does not make any “payment” to a ...