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Harare High Court
Pacific Cigarettes Company (Pvt) Ltd (under corporate rescue proceedings) v The Zimbabwe Revenue Authority and The Master of the High Court
HH 99-25
Case Details
Court
Harare High Court
Date
18 February 2025
Citation
HH 99-25
Neutral Citation
[2025] ZWHH 99
Outcome
unknown
Case Type
Urgent Application
Bench
Presiding
Mandaza J
Full Bench
Mandaza J
Areas of Law
Corporate insolvencyTax lawCommercial law
Keywords
Corporate rescueTax clearance certificateUrgencyInsolvency ActRevenue Authority Act
Tags
Corporate rescueTax clearance certificateUrgent application
legislation
Statutes Cited
- High Court Rules, 2021
- Insolvency Act
- Insolvency Act
- Insolvency Act
- Revenue Authority Act
- Income Tax Act
- Income Tax Act
- Companies and Other Businesses Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the urgent application meets the requirements of urgency under r 60(6) of the High Court Rules, 2021","issue_type":"procedural","dispositive":"yes","related_facts":"Application filed on 7 February 2025; events occurred in January 2025; applicant under corporate rescue"}
- {"issue_text":"Whether the relief sought by the applicant is competent and can be granted by the court","issue_type":"procedural","dispositive":"yes","related_facts":"Relief seeks declaration on tax enforcement during corporate rescue; involves TCC issuance"}
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background
Facts of the Case
Background
The applicant, a company under corporate rescue proceedings, sought a Tax Clearance Certificate (TCC) from the Zimbabwe Revenue Authority (ZIMRA) for 2025. ZIMRA refused to issue the TCC due to outstanding tax debts totaling over US$19.5 million that arose before the corporate rescue proceedings. The applicant approached the court on an urgent basis seeking a declaratur that ZIMRA cannot enforce payment of pre-corporate rescue tax debts except in terms of the Insolvency Act provisions.
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