Income Tax Act Zimbabwe Pdf

Amendments to income tax act chapter 23 06 4 amendment of section 2 of cap.

Income tax act zimbabwe pdf. Levy of income tax. 7 2019 finance act no. Income derived or deemed to be derived from sources within zimbabwe is subject to tax. Interpretation of terms relating to income tax.

Income tax act chapter 23 06 updated income tax act chapter 23 06 updated pdf download details income tax bill 2012 income tax bill 2012 pdf download details income tax transitional period provisions act chapter 23. 3 amendment of schedule to chapter i of cap. Income tax federal and provincial thereon 50 644 52 499 50 368 less. It has been indicated that zimbabwe is considering moving to a residence based system during the current tax reform exercise.

Calculation of income tax. 1 zimbabwe act to make further provision for the revenues and public funds of zimbabwe and to provide for matters connectede ctl f. Repealed by the zimbabwe revenue authority act 5. 23 04 with effect from the year of assessment.

Income tax act 2306updated pdf chapter 23 06 income tax act acts 5 1967 35 1967 30 1968 36 1969 s. 232019 pdf download details 2019 finance act no. 7 pdf download details 2017 finance act no 2 part 1 2017 finance act no 2. Part iii income tax 6.

Zimbabwe amendments to the income tax act and introduction of new transfer pricing regulations february 2019 the new minister of finance issued a number of proposals to the income tax act chapter 23 06 most of which take effect from 1 january 2019. Section 2 interpretation of the income tax act chapter 23 06 is amended by the insertion of the following definition 5 new. Amendments to penalties in income tax act chapter 23 0fil. 34 8 1973 part ii 21 1973 23 1974 32 1975 38.

Non refundable tax credits 8 480 8 579 8 065 total income tax 42 165 43 920 42 303 employee contribution to pension plan 2 356 2 426 2 480 891 914. Act to be income derived from a source within zimbabwe at the specifiedpercentage of each united states dollar of that income.