A taxpayer may object to any decision given in writing by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA), any assessment made or any direction or supplementary direction made by the Commissioner General of ZIMRA and served on that person.

Conditions on which an objection may be allowed:

  • The objection should be in writing, specifying in detail the grounds upon which it is being made.
  • The objection should reach the Commissioner General of ZIMRA within thirty (30) days after the date on which the notice of any decision or assessment against which such objection is lodged was given by the Commissioner General of ZIMRA unless the Commissioner General of ZIMRA is satisfied that reasonable grounds exist for delay in lodging the objection.

Obligations of the Commissioner General of ZIMRA

The Commissioner General of ZIMRA may after having considered the objection:

(a) Alter his decision; or

(b) Reduce or increase any assessment he has made; or

(c) Disallow the objection;

The Commissioner General of ZIMRA must communicate his decision within three (3) months, failure of which the objection shall be deemed to have been disallowed. The client would be free to appeal to the courts if they so wish in that instance.

Where no objection is lodged against any decision or assessment by the Commissioner General of ZIMRA his decision shall be final and conclusive. Where one is still not satisfied with the Commissioner General of ZIMRA’s decision on an objection, one may appeal to either the Fiscal Court for VAT decisions or Special Court for Income Tax decisions.