Delta Corporation Limited v Zimbabwe Revenue Authority

Key Issues

• {"issue_text":"Whether the court a quo erred in not determining all issues raised by the appellant","issue_type":"procedural","dispositive":"no","related_facts":"Multiple legal arguments raised by Delta"}
• {"issue_text":"Whether use of phrase \"gross tax\" in notice of assessment renders it invalid","issue_type":"law","dispositive":"no","related_facts":"Assessments contained term \"gross tax\" not found in tax statutes"}
• {"issue_text":"Whether jurisdictional facts existed entitling respondent to issue additional assessments","issue_type":"law","dispositive":"yes","related_facts":"Delta received foreign currency income but paid taxes in local currency"}
• {"issue_text":"Whether tax for revenue earned in foreign currency should be paid in foreign currency","issue_type":"law","dispositive":"yes","related_facts":"Delta earned foreign currency income but sought to pay taxes in local currency"}

Background