SDC LTD versus THE COMMISSIONER GENERAL ZIMBABWE REVENUE AUTHORITY

Key Issues

• {"issue_text":"Whether the Commissioner charged tax under section 98 or made adjustments","issue_type":"law","dispositive":"yes","related_facts":"Application of section 98 Income Tax Act"}
• {"issue_text":"Whether the Commissioner created transactions under section 98","issue_type":"law","dispositive":"yes","related_facts":"Section 98 powers and limitations"}
• {"issue_text":"Whether attribution of management fees and royalties misapplies section 98","issue_type":"mixed","dispositive":"yes","related_facts":"Tax avoidance vs tax evasion distinction"}
• {"issue_text":"Who bears the onus of proving section 98 applicability","issue_type":"law","dispositive":"yes","related_facts":"Section 63 and paragraph (o) Eleventh Schedule"}
• {"issue_text":"Whether OECD Transfer Pricing Guidelines apply in Zimbabwe","issue_type":"law","dispositive":"no (deferred to main appeal)","related_facts":"Domestic law vs international guidelines"}
• {"issue_text":"Whether new grounds were introduced after objection","issue_type":"procedural","dispositive":"yes","related_facts":"Functus officio and procedural fairness"}
• {"issue_text":"Whether legitimate expectation exists regarding OECD guidelines","issue_type":"constitutional","dispositive":"yes","related_facts":"Representation by case manager"}
• {"issue_text":"Whether search and seizure was unlawful","issue_type":"constitutional","dispositive":"yes","related_facts":"Section 44 Income Tax Act and Section 57 Constitution"}
• {"issue_text":"Whether unlawfully obtained information is admissible","issue_type":"evidence","dispositive":"yes","related_facts":"Civil vs criminal proceedings"}
• {"issue_text":"Whether section 98 is applicable","issue_type":"law","dispositive":"no (deferred to main appeal)","related_facts":"Dependent on first three preliminary points"}

Background