CONTITOUCH TECHNOLOGIES (PVT) LTD v ZIMBABWE REVENUE AUTHORITY and CBZ BANK LTD

HH 57-25

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Case Details

Court

Harare High Court

Date

5 February 2025

Citation

HH 57-25

Neutral Citation

[2025] ZWHH 57

Outcome

unknown

Case Type

Urgent Application

Bench

Presiding

MANDAZA J

Full Bench

MANDAZA J

Areas of Law

Tax LawAdministrative LawConstitutional Law

Keywords

Foreign currency assessmentsVAT assessmentsIncome Tax assessmentsPutative contractFinance ActStatutory Instrument 33 of 2019

Key Issues

{"issue_text":"Whether the applicant is entitled to the relief sought","issue_type":"mixed","dispositive":"no","related_facts":"All material facts"}
{"issue_text":"Whether the notices of assessments for VAT and Income Tax issued to the applicant by the Respondent are valid","issue_type":"law","dispositive":"yes","related_facts":"Foreign currency assessments issued without foreign currency earnings"}
{"issue_text":"What is the effect of Statutory Instrument 33 of 2019 on the contract entered by the applicant with Africa Gaming","issue_type":"law","dispositive":"yes","related_facts":"Contract entered in 2017, statutory instrument promulgated in 2019"}

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background

Facts of the Case

Background

The applicant, Contitouch Technologies (Pvt) Ltd, challenged foreign currency tax assessments issued by Zimbabwe Revenue Authority (ZIMRA) for VAT and Income Tax covering 2017-2023. The assessments were based on a putative contract with Africa Gaming for USD 80,000 monthly payments that never materialized. The applicant argued the assessments were unlawful as no foreign currency was earned and the contract was converted to local currency by operation of law.

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