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Harare High Court
G (Private) Limited v Zimbabwe Revenue Authority
HH 11-22
Case Details
Court
Harare High Court
Date
6 January 2022
Citation
HH 11-22
Neutral Citation
[2022] ZWHH 11
Outcome
unknown
Case Type
Appeal
Bench
Presiding
Ziyambi AJ
Full Bench
Ziyambi AJ
Areas of Law
Tax LawValue Added Tax
Keywords
VAT zero-ratingNon-resident organizations100% penaltyDonor projects
Tags
VATZero-ratingPenaltyDonor funding
legislation
Statutes Cited
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Revenue Authority Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether services rendered to foreign donor organizations qualified for zero-rating under s10(2)(l) of VAT Act","issue_type":"mixed","dispositive":"yes","related_facts":"Services rendered to organizations with offices in Zimbabwe"}
- {"issue_text":"Whether 100% penalty was justifiable under s39 of VAT Act","issue_type":"law","dispositive":"yes","related_facts":"Appellant acted on ZIMRA's prior advice, cooperated with audit"}
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background
Facts of the Case
Background
The appellant, a local company implementing foreign donor-funded projects, was compulsorily registered for VAT after an audit revealed it exceeded the registration threshold. The Commissioner assessed VAT at 15% on services rendered to foreign donor organizations and imposed a 100% penalty. The appellant appealed, contending the services should be zero-rated as rendered to non-residents and the penalty was excessive.
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