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Harare High Court
Prosperous Days Investments v Zimbabwe Revenue Authority
HH 24/21
Case Details
Court
Harare High Court
Date
27 January 2021
Citation
HH 24/21
Neutral Citation
[2021] ZWHH 24
Outcome
unknown
Case Type
Application
Bench
Presiding
Mangota J
Full Bench
Mangota J
Areas of Law
Tax lawAdministrative law
Keywords
Value Added TaxInput taxOutput taxSet-offForeign currencyLocal currency
Tags
VATTax refundSet-offCurrency conversion
legislation
Statutes Cited
- Value Added Tax Act
- Value Added Tax Act
- Value Added Tax Act
- High Court Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the applicant has a right to set off its local currency input tax refund against its foreign currency output tax liability","issue_type":"law","dispositive":"yes","related_facts":"Applicant's request for set-off; respondent's refusal; different currency denominations"}
- {"issue_text":"Whether sections 15 and 38(4) of the VAT Act permit set-off between different currencies","issue_type":"law","dispositive":"yes","related_facts":"Input tax in ZWL; output tax in USD; provisions of VAT Act"}
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background
Facts of the Case
Background
The applicant, a manufacturer and distributor of mining chemicals, sought a declaratory order compelling the respondent (ZIMRA) to set off its input tax refund of ZWL 502,289.23 against its output tax liability of USD 49,157.62. The respondent refused, arguing that the VAT Act does not permit set-off between different currencies.
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