adminIncome Tax Act (Chapter 23:06) as read with the 11th Schedule
l Section 25 of the Capital Gains Tax Act (Chapter 23:01)
l Section 32 of the Value Added Tax Act (Chapter 23:12)
Please note that an objection must be lodged within 30 days after the date of the assessment or written notification of decision.
How do I object to an assessment or decision?
The objection must be in writing and should comprehensively specify the detailed grounds on which the objection is founded, together with supporting documentation where necessary. It should be delivered to the respective Zimra office within the specified time frame.
The Commissioner-General may, however, request the client to submit any additional information as he deems necessary in order to assist him in making a determination.
When will my objection be invalid?
An objection is invalid if it is not lodged within the prescribed period, or is lodged against an aspect not covered under the cited sections of the Income Tax Act, Capital Gains Tax Act and the Value Added Tax Act.
What must Zimra do with my objection?
After receipt of the objection in the manner described above, the Commissioner-General should acknowledge receipt and decide on the objection within 90 days from the date of receipt.
What happens if Zimra does not deal with my objection within the prescribed time period?
If the Commissioner-General has not notified the person who lodged the objection of his decision within 90 days after receiving the objection, or within such longer period as the Commissioner-General and that person may agree, the objection shall be deemed to have been disallowed.
What may I do if the Commissioner- General disallows my objection or makes any determination in a manner that does not satisfy me?
If the client is not satisfied with the Commissioner-General’s decision, he/she may appeal to the High Court or Special Court in terms of Section 65 of the Income Tax Act (for Income Tax and Capital Gains Tax matters) and/or to the Fiscal Appeals Court in terms of Section 33 of the VAT Act in respect of VAT issues.
Do I need to pay the amount of tax in dispute?
The lodgement of the objection does not suspend the payment of tax unless the Commissioner-General so directs.
l This article was submitted by the Zimbabwe Revenue Authority. To contact us:
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