13e Chap 06.pdf

Special circumstances in which income is deemed to have accrued. Provided that the Supreme Court may authorize the publication of the legal considerations on which its judg- ment in any case is based.

Deductions to be allowed in respect of buildings, improvements, machinery and equipment used for commercial, industrial and farming purposes, and other provisions relating thereto. Special provisions relating to petroleum operations. Valuation of trading stock.

Provided that in special circumstances the Commissioner may extend the time for payment of the penalty without charging interest. Relief from double taxation in cases where no double taxation agreements have been made. Provided that the High Court or the Special Court may authorize the publication of the legal considerations on which its judgment in any case is based.

Exemptions from income tax. Deduction of tax from dividends. Additional profits tax in respect of special mining lease areas. Use of electronic data generally as evidence. Alternatives to electronic communication in certain cases.

Amounts received or accrued by way of lump sum payments which shall not be included in gross income. Provided that the Commissioner shall not authorize any refund in terms of this paragraph unless the claim thereof is made within six years of the date of payment of such tax. Deductions in respect of contributions to benefit and pension funds and the consolidated revenue fund.

Production and retention of documents. Payment of tax pending decision on objection and appeal. Production of documents and evidence on oath. Special provisions in connection with income derived from assets in deceased and insolvent estates. Special Court may, before giving its decision, japanese language basics .pdf call upon the Commissioner for argument in support of the assessment.

Commissioner to have access to all public records. Time and manner of lodging objections. Maintenance of books in foreign currency, etc. Right of representative taxpayer to indemnity.

Cases in which no deduction shall be made. Remedies of Commissioner against agent and trustee. Special provisions relating to persons carrying on business which extends beyond Zimbabwe. Provided that the Commissioner shall not authorise a refund in terms of this paragraph unless the claim therefore is made within three years of the date of the overpayment. Special provisions relating to hire-purchase or other agreements providing for postponement of passing of ownership of property.

The fees, charges and rates to be allowed in such bill of costs shall be as far as applicable those fixed by the tariff of fees and charges in cases heard before the High Court. Evidence as to assessments.

Income Tax Act Chapter 23 06

If any facts are in dispute either the appellant or the Commissioner may call such evidence and produce such documents at the hearing of the appeal as may be deemed material and relevant. In all respects as if the amount of the tax were a fee or charge lev- ied by the financial institution in the ordinary course of its business.

Provided that the Commissioner shall not authorise any refund in terms of this paragraph unless the claim therefor is made within three years of the date of payment of such tax. Decisions not subject to objection or appeal. Duty of person submitting accounts in support of return or preparing accounts for other persons. Special provisions relating to special mining lease operations. Special provisions relating to credit sales.

Special provisions relating to insurance business. Company or society regarded as agent for absent shareholder or member.

Provided that any copy of a notice of assessment so filed may be destroyed by the Commissioner after the ex- piration of a period of six years from the date of issue of such notice of assessment. Provided that the Commissioner may, for good cause shown, allow the tax to be paid over at a later date. Any person so attending may be allowed by the Commissioner any reasonable expenses necessarily incurred by such person in so attending.

Returns as to shareholdings. Exemption of holders of special mining leases from certain taxes.

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