Yes, Capital Gains Tax (CGT) is levied on the capital gain arising from any disposal of a specified asset.

No, amounts received or accrued on the realization or distribution of a deceased estate of a specified asset forming part of such estate are exempt.

A Donation is a deemed sale and therefore CGT is payable on the capital gain of such a specfied asset.

A sale on credit attracts Capital Gains Tax on the capital gain.

Once a return fails to commit, please print the failed return from the portal and send it to ZIMRA for assessment. Usually in this case further efforts to retry do not become successful.