Any client who is not satisfied by any assessment issued or by any decision made by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) may lodge an objection in terms of provisions of the laws which are administered by the Authority. Objections are done in accordance with the following Acts:Section 62 of the Income Tax Act [Chapter 23:06] as read with the 11th Schedule
Section 25 of the Capital Gains Tax Act [Chapter 23:01]
Section 32 of the Value Added Tax Act [Chapter 23:12]
An objection must be lodged within 30 days after the date of the assessment or written notification of a decision.
How do you object to an
assessment or decision?
The objection must be in writing and should comprehensively specify the detailed grounds on which the objection is founded, together with supporting documentation where necessary.
It should be delivered to the respective ZIMRA office within the specified time frame (ie within 30 Days).
The Commissioner General of ZIMRA may, however, request the client to submit any additional information as and when there is need in order to assist him in making a determination.
When will an objection be
invalid?
An objection is invalid if it is not lodged within the prescribed period, or is lodged against an aspect not covered under the cited sections of the Income Tax Act (Chapter 23:06), Capital Gains Tax Act (Chapter 23:01) and the Value Added Tax (VAT) Act (Chapter 23:12).
What do you do if you are not satisfied with the decision of the
commissioner general?
If the client is not satisfied with the ZIMRA Commissioner General’s decision, he/she may appeal to the High Court or Special Court in terms of Section 65 of the Income Tax Act (Chapter 23:06) (for Income Tax and Capital Gains Tax matters) and/or to the Fiscal Appeals Court in terms of Section 33 of the VAT Act (Chapter 23:12) in respect of Value Added Tax issues.
Payment of tax pending decision on objection and appeal
The obligation to pay and the right to receive any tax, additional tax, penalty or interest chargeable shall not, unless the Commissioner General of ZIMRA so directs, be suspended by any objection or appeal pending the decision by the Commissioner General of ZIMRA or the court of law. Section 62(6) of the Income Tax Act (Chapter23:06) provides that if an assessment or decision is altered on appeal, a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded and amounts short paid shall be recoverable with penalty and interest.
Reminder for payment of tax
Our valued clients are reminded that the Value Added Tax for the month of June 2016 is due on or before the July 25, 2016.
Disclaimer
This article was compiled by the Zimbabwe Revenue Authority for information purposes only.
ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.
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