M Company (Private) Limited v Zimbabwe Revenue Authority

SC 98/21

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Case Details

Court

Supreme Court

Date

24 September 2021

Citation

SC 98/21

Neutral Citation

[2021] ZWSC 98

Outcome

unknown

Case Type

Appeal

Bench

Presiding

Hlatshwayo JA

Full Bench

Hlatshwayo JAGuvava JAGowora JA

Areas of Law

Tax lawAdministrative law

Keywords

Non-resident taxExport commissionWithholding obligationsTechnical services

Key Issues

{"issue_text":"Whether commissions paid to foreign agents constitute \"fees\" under the Seventeenth Schedule of the Income Tax Act","issue_type":"mixed","dispositive":"yes","related_facts":"Nature of services provided by agents; commission payment structure"}
{"issue_text":"Whether the 2014 amendment to the Seventeenth Schedule has retrospective effect","issue_type":"law","dispositive":"no","related_facts":"Timing of commission payments; amendment effective date"}
{"issue_text":"Whether appellant was liable to withhold non-resident tax on commissions deducted outside Zimbabwe","issue_type":"mixed","dispositive":"yes","related_facts":"Location of commission deductions; FCA arrangements"}

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background

Facts of the Case

Background

A tobacco exporting company challenged its liability to withhold non-resident tax on commissions paid to foreign sales agents, arguing the commissions were not "fees" as defined in the Income Tax Act. The company had paid commissions to agents in Bermuda and Switzerland for marketing its tobacco exports.

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