Income Tax in Zimbabwe: Including Withholding Taxes, Capital Gains Tax, and Estate Duty
Textbook explaining corporate and individual income tax in Zimbabwe, including withholding taxes, capital gains tax and estate duty. The book is useful for students and serves as a basic guide to those interested in taxation.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Source of gross income
24 other sections not shown
43 SATC 54 SATC accrual accruing acquired agreement amount annuity apply arise assessed loss beneficiary building calculated capital allowances capital gains tax capital nature chapter claim Commissioner Commissioner's company's constitute cost court death deceased deduction deemed disallowed disposal dividends donation double taxation effect election employee ended 31 March estate duty example exempt expenditure incurred farm fees follows gross income held immovable property Income Tax Act interest investment lease liability livestock loan Ltd v CIR non-resident operations ordinarily resident paid partnership payment pension fund person premium proceeds profit provisions purchase receipts received recipient recoupment referred regard relation resident in Zimbabwe respect Schedule scheme shareholders shares sold South Africa specified asset spouse subsequent tax avoidance tax payable tax purposes taxable income trading stock trust United Kingdom usufruct withholding tax Zimbabwe Stock Exchange Zimbabwean