PIL (Pvt) Ltd v Zimbabwe Revenue Authority and The Commissioner General, Zimbabwe Revenue Authority

Key Issues

• {"issue_text":"Whether appellant is indebted to ZIMRA and in what amount","issue_type":"mixed","dispositive":"yes","related_facts":"Multiple varying sales figures provided; forensic decoded data; chartered accountant's computations"}
• {"issue_text":"Whether ZIMRA arbitrarily increased output tax without showing basis","issue_type":"law","dispositive":"no","related_facts":"Letters of 4 and 14 April 2014; forensic decoded data; voluntary disclosures"}
• {"issue_text":"Whether ZIMRA gave appellant opportunity to submit input tax claims","issue_type":"law","dispositive":"no","related_facts":"Initial self-assessments claimed input tax; multiple meetings and correspondence"}
• {"issue_text":"What is appropriate penalty for undeclared VAT","issue_type":"law","dispositive":"no","related_facts":"100% penalty imposed; appellant's cooperation; economic circumstances"}

Background