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Harare High Court
Heywood Haulage Investments Central Africa (Pvt) Ltd v The Commissioner General
HH 81-11
Case Details
Court
Harare High Court
Date
30 March 2011
Citation
HH 81-11
Neutral Citation
[2011] ZWHH 81
Outcome
unknown
Case Type
Application
Bench
Presiding
Chiweshe JP
Full Bench
Chiweshe JP
Areas of Law
Tax LawAdministrative Law
Keywords
PAYEFuel CouponsFood HampersForeign Currency RemunerationIncome Tax Act
Tags
PAYEIncome Tax ActForeign CurrencyRemuneration in Kind
legislation
Statutes Cited
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ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether fuel coupons and food hampers provided to employees constitute remuneration in foreign currency requiring PAYE payment in foreign currency","issue_type":"law","dispositive":"yes","related_facts":"Applicant provided fuel coupons and food hampers; obtained using foreign currency; employees could redeem for foreign currency; applicant paid tax in local currency"}
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background
Facts of the Case
Background
The applicant, a transport operator, provided fuel coupons and food hampers to employees as part of remuneration during November 2008, December 2008 and January 2009. The respondent (Commissioner General) contended this constituted foreign currency remuneration requiring PAYE payment in foreign currency, while the applicant argued it was local currency remuneration.
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