Rights of a client to object

All aggrieved taxpayers have a right to object to assessments and certain decisions issued by the Commissioner. The 11th Schedule of the Income Tax Act gives the decisions to which a person can object to. The rights to object are provided for under the Taxes Acts as follows:

  • Section 62 as read with the 11thSchedule of the Income Tax Act
  • Section 32 of the Value Added Tax Act
  • Section 25 of the Capital Gains Tax Act


Important Conditions to Note when lodging an Objection

  1. Any person dissatisfied with an assessment issued by the Commissioner may lodge an objection to the Commissioner General, within 30 days after receipt of the notice of assessment or of the written notification of the decision or determination.
  2. An objection must be done in writing to the Commissioner General stating clearly the grounds of objection. A verbal objection cannot be accepted.
  3. No objection shall be entertained by the Commissioner which is not delivered at his office or posted to him in sufficient time to reach him on or before the last day appointed for lodging objections, unless the taxpayer satisfies the Commissioner that reasonable grounds exist for delay in lodging his/her objection.
  4. Late lodgement of an objection outside the prescribed timelines has to be accompanied by justification as condonation is not automatic.

ZIMRA Determination.

On receipt of a notice of objection to an assessment, a decision or the determination of a reduction of tax the Commissioner—

  1. May reduce or alter the assessment, alter the decision or, as the case may be, increase or alter the reduction or may disallow the objection; and
  2. Shall send the person upon whom the assessment has been made or to whom the decision has been conveyed or, as the case may be, to whom the reduction has been allowed, notice of the reduction, increase, alteration or disallowance.
  3. Taxes legislation provides that a decision to an objection has to be done within three months (90 days) after receiving the notice of objection.
  4. Where a determination is not received within 90 days the objection is deemed to have been disallowed.

Why is the Objection Process Important to you?

  1. The process provides aggrieved taxpayers with a platform for a fair hearing regarding particular tax issues which they need recourse on.
  2. The objection process can change tax burden position of the aggrieved party.


Rights of a client to Appeal against decision


The Income Tax, Capital Gains and VAT Acts provide for appeals that should be made through the Courts of law. Such appeals are handled through the Special Court for Income Tax Appeals, and Fiscal Appeals Court.  In addition, the client may seek redress though the High Court and Supreme Court.

If a client is not happy with the determination of his/her objection, they can lodge an appeal in terms of the following sections of the Acts: 

  • Section 65 of the Income Tax Act, appeal at Special Court or High Court.
  • Section 33 of the Value Added Tax Act appeal at Fiscal Appeals Court.
  • Section 25 of the Capital Gains Act appeal at Special Court or High Court.

If the taxpayer is aggrieved by the lower court's decision they have the right to appeal at the highest court which is the Supreme Court in terms of Section 66 of the Income Tax Act, Section 34 of VAT Act.