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Harare High Court
INAMO INVESTMENTS (PRIVATE) LIMITED v ZIMBABWE REVENUE AUTHORITY
HH 672-22
Case Details
Court
Harare High Court
Date
5 October 2022
Citation
HH 672-22
Neutral Citation
[2022] ZWHH 672
Outcome
unknown
Case Type
Application
Bench
Presiding
ZHOU J
Full Bench
ZHOU J
Areas of Law
Tax LawAdministrative Law
Keywords
VATMulti-currencyInput TaxOutput TaxCurrency ConversionTax Set-off
Tags
Value Added TaxCurrency ConversionTax Offsets
legislation
Statutes Cited
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- Reserve Bank of Zimbabwe Act
- Exchange Control Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether a registered operator is entitled to offset input tax paid in Zimbabwe dollars against output tax denominated in United States dollars","issue_type":"law","dispositive":"yes","related_facts":"Applicant pays output tax in USD, incurs input tax in local currency, no explicit statutory provision permits conversion"}
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background
Facts of the Case
Background
The applicant, a registered VAT operator, sought a declaration entitling it to offset Zimbabwe dollar input tax against United States dollar output tax at the prevailing interbank rate. The applicant received payments in USD and paid output tax in USD, but incurred input tax in local currency and sought to recover this through the set-off system in USD.
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