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Harare High Court
NICOZ DIAMOND INSURANCE LIMITED v ZIMBABWE REVENUE AUTHORITY
HH 585-25
Case Details
Court
Harare High Court
Date
1 October 2025
Citation
HH 585-25
Neutral Citation
[2025] ZWHH 585
Outcome
unknown
Case Type
Application
Bench
Presiding
DUBE-BANDA J
Full Bench
DUBE-BANDA J
Areas of Law
Tax LawAdministrative Law
Keywords
additional assessmentnotice of assessmentdeclaraturprocedural irregularity
Tags
tax assessmentdeclaratory orderprocedural competence
legislation
Statutes Cited
- Income Tax Act
- Income Tax Act
- Income Tax Act
- Income Tax Act
- s 51(1): “The Commissioner may make an assessment …”
- s 51(2): “The Commissioner shall … issue to the taxpayer a notice of such assessment …”
- s 51(3): “The notice of assessment shall state … that any objection … must be lodged within thirty days …”
- Revenue Authority Act
- Value Added Tax Act
- Finance Act
- Finance Act (No. 8) of 2022
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether applicant's relief seeking to set aside \"assessments\" rather than \"notices of assessment\" is competent","issue_type":"procedural","dispositive":"yes","related_facts":"Applicant's draft order refers to \"assessments\"; respondent argues distinction exists"}
- {"issue_text":"Whether declaratur is appropriate remedy to challenge assessment process","issue_type":"procedural","dispositive":"yes","related_facts":"Applicant brought declaratory application; respondent contends review is correct procedure"}
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background
Facts of the Case
Background
Applicant insurance company challenged additional income tax assessments issued by respondent tax authority for 2020-2021, claiming they were ultra vires and failed to state statutory basis. Respondent contended applicant confused assessment (administrative process) with notice of assessment (document) and used wrong procedure.
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