Zimbabwe Income Tax Act Download

63547 y constitution of zimbabwe amendment hb.

Zimbabwe income tax act download. 232019 pdf download details 2019 finance act no. 1 july 1962 english text signed by the state president as amended by income tax amendment act 90 of 1962 income tax. Amendments to income tax act chapter 23 06 4 amendment of section 2 of cap. Income tax transitional period provisions act chapter 23 07 updated.

This act may be cited as the income tax act chapter 23 06. Agent includes a any. 3 amendment of schedule to chapter i of cap. Income tax act 58 of 1962 assented to 25 may 1962 date of commencement.

23 2019 63547 y constitution of zimbabwe amendment hb. It has been indicated that zimbabwe is considering moving to a residence based system during the current tax reform exercise. Income derived or deemed to be derived from sources within zimbabwe is subject to tax. Section 2 interpretation of the income tax act chapter 23 06 is amended by the insertion of the following definition 5 new.

Act to be income derived from a source within zimbabwe at the specifiedpercentage of each united states dollar of that income. 7 2019 finance act no. 23 04 with effect from the year of assessment. 2 interpretation 1 in this act affiliate in relation to a petroleum operator has the meaning given by subsection 4 of section thirty two.

The income tax act chapter 23 06 and subject to subsection 2 of section seven the tax with which a taxpayer is chargeable in respect of a in the case of a taxpayer who has before the 1st april 1965 attained. Overall the provisions contained in the finance act are intended to incentivize economic activities to stimulate gdp growth and facilitate increase in the revenue generated.