Revenue Authority Act Zimbabwe

Section 15 2 of the vat act chapter 23 12.

Revenue authority act zimbabwe. 11 september 2020 deduction of input tax using a tax invoice. 11 as read with the fourth schedule to the revenue authority act gives the commissioner general of the zimbabwe revenue authority zimra powers to make advance tax rulings on any provision of that act whether on his own initiative or on application by any person. Chapter 20 25 zimbabwe national water authority act act 11 1998. 27 arrangement of sections part i preliminary section 1.

2a when persons deemed to be associates. Zimbabwe revenue authority 3 establishment of zimbabwe revenue authority there is hereby established an authority to be known as the zimbabwe revenue authority which shall be a body corporate capable of suing and being sued in its own name and subject to this act of performing all acts that bodies corporate may by law perform. Revenue authority act chapter 23 11 updated pdf. Stamp duties act chapter 23 09 updated pdf.

Integrity transparency fairness commitment innovativeness. Short title and date of commencement. It is the sole revenue collection agency with specific mandates to assess collect and enforce the payment of revenue. 1 section 34d of the revenue authority act chapter 23.

The zimbabwe revenue authority or zimra is the body responsible for collecting taxes and other revenue streams for the government in zimbabwe it derives its mandate from the revenue authority act passed by the parliament of zimbabwe in 2002 and other related legislation. Proviso vi inserted by act 16 of 2007 zimbabwe revenue authority means the zimbabwe revenue authority established by section 3 of the revenue authority act chapter 23 11. Establishment of zimbabwe investment authority. In zimbabwe revenue collection is the responsibility of the zimbabwe revenue authority which was established in 2001 in terms of the revenue authority act chapter 23.

Zimra was established in 2001 as a. There is hereby established a body to be known as the zimbabwe investment authority which shall be a body corporate capable of suing and being sued in its own name and subject to this act of performing all acts that bodies corporate may by law perform. 1 in this act unless the context otherwise requires authority means the swaziland revenue authority established under section 3.