MUROWA DIAMONDS (PRIVATE) LIMITED versus COMMISSIONER-GENERAL OF ZIMBABWE REVENUE AUTHORITY

Key Issues

• {"issue_text":"Whether the payment by the applicant was effected in good faith","issue_type":"fact","dispositive":"no","related_facts":"The applicant's knowledge about RBZ account procedures and currency conversion"}
• {"issue_text":"Whether there was a binding agreement for set-off between the parties","issue_type":"law","dispositive":"no","related_facts":"ZIMRA official's initial acknowledgment and later retraction of overpayment"}
• {"issue_text":"Whether it is legally possible to set off ZWD receipts against USD tax obligations","issue_type":"law","dispositive":"no","related_facts":"Currency conversion by RBZ and different tax regimes before and after March 2009"}
• {"issue_text":"Whether set-off is permissible and enforceable against the fiscus","issue_type":"law","dispositive":"yes","related_facts":"Common law principles regarding set-off against tax obligations to the State"}

Background