Time and Manner of Lodging an Objection

Every taxpayer who is not satisfied with an assessment or a decision made by the Commissioner may lodge an objection in terms of the following provisions:

  • 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]

The decisions issued by the Commissioner which can be objected to are clearly stated in the three Acts listed above.

Time frame to lodge an objection

The objection should be lodged within Thirty (30) days after the date of the notice of assessment or of the written notification of the decision or determination. No objection shall be processed by the Commissioner if not delivered at his office or posted to him in sufficient time on or before the last day of the prescribed thirty days, unless the taxpayer satisfies the Commissioner that reasonable grounds exist for delay in lodging his objection.


Manner of lodging the objection

  • The objection should be in writing and should specify in detail the grounds of objections upon which the objection is being made.
  • The Commissioner will communicate the decision made after consideration of the stated grounds of objection.
  • If the Commissioner has not notified the person who lodged the objection of his decision within Three (3) months after receiving the notice of objection, or within such longer period as the Commissioner and that person may agree, the objection shall be deemed to have been disallowed.
  • If the objection is disallowed and the taxpayer is still aggrieved of the outcome, an appeal can be made to the Special Court in terms of Section 65 of the Income Tax Act (Chapter 23:06) or Fiscal Appeals Court in terms Section 33 of the Value Added Tax Act (Chapter23:12).

Payment of tax pending decision on objection and appeal

  • The obligation to pay any tax, additional tax, penalty or interest chargeable shall not, unless the Commissioner so directs, be suspended by any objection or appeal pending the decision by the Commissioner or the court of law.
  • If an assessment or decision is adjusted 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.
  • All taxpayers 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.

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My Taxes, My Duties: Building my Zimbabwe!!



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.