Anyone who is not satisfied with an assessment or a decision made by the Commissioner General may lodge an objection in terms of the provisions of the laws, which are administered by the Zimbabwe Revenue Authority (ZIMRA)
Objections are lodged and dealt with in accordance with the following provisions in the fiscal legislation:
- Section 62 of the Income Tax Act [Chapter 23:06] as read with the 11th Schedule to the same Act
- Section 25 of the Capital Gains Tax (CGT) Act [Chapter 23:01]
- Section 32 of the Value Added Tax (VAT) Act [Chapter 23:12]
It should be noted that an objection must be lodged within 30 days after the date of the assessment or written notification of decision that the client wishes to object to.
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.
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, CGT Act and the VAT Act.
If one is not satisfied with the Commissioner General’s determination after an objection has been lodged, he/she may appeal to the High Court or the Special Court in terms of Section 65 of the Income Tax Act, for Income Tax and CGT matters and/or to the Fiscal Appeals Court in terms of Section 33 of the VAT Act in respect of objections against decisions/assessments made under the Value Added Tax Act.
Payment of tax pending decision on objection and appeal
The obligation to pay and the right to receive any tax, additional tax, penalty or interest chargeable shall not, unless the Commissioner General so directs, be suspended by any objection or appeal pending the decision by the Commissioner General or the court of law.
The same legislation provides that if an assessment or decision is altered on appeal, a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded and amounts short paid shall be recoverable with interest.
Our valued clients should note, therefore, that the lodging of an objection does not set aside the requirement for the payment of taxes, penalties and interest as assessed.
Disclaimer
This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.
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