Finance Act (No. 2) (No. 10 of 2020)

To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.

ENACTED by the Parliament and the President of Zimbabwe.

PART I

Preliminary

1 Short title

SI 2020-261A Finance (Amendment of Section 15 Finance Act, 2020) Regulations, 2020

IT is hereby notified that the Minister of Finance has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—

GN 2020-0266A Publication of Law (Finance Act)

THE following law, which has been assented to by His Excellency the President, is published in terms of section 131(6) of the Constitution of Zimbabwe.

Finance Act, 2020 (No. 8 of 2020).

Dr M. J. M. SIBANDA,

28-10-2020. Chief Secretary to the President and Cabinet.

Finance Act (No. 8 of 2020)

To make further provision for the revenues and public funds of Zimbabwe

and to provide for matters connected therewith or incidental thereto.

ENACTED by the Parliament and the President of Zimbabwe.

PART I

Preliminary

SI 2020-145 Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020

IT is hereby notified that the Minister of Finance has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—

Title

1. These regulations may be cited as the Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020.

Amendment of section 22E of Cap. 23:04

SI 2020-123A Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020

IT is hereby notified that the Minister of Finance has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—

Title

1. These regulations may be cited as the Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020.

HH 605-2019 Mlilo v Minister of Finance & Economic Development - Judgment by Zhou J invalidating SI 205/2019 re Intermediated Money Transfer Tax as unconstitutional - 18 September 2019

In this important judgment Justice Zhou decided that both SI 205/2018 [changing the rate and incidence of the Intermediated Money Transfer Tax] and the policy decision it gave effect to [as stated in the Minister's Supplementary Budget Presentation on 1st August 2019] were inconsistent with the Constitution and therefore void of legal effect. He cited inconsistency with section of the Constitution 134(a) - which bars Parliament from delegating its primary law-making power - and the constitutional principle of Separation of Powers.

HB 9, 2018 - Finance (No. 2) Bill, 2018 - to confirm SI 205/2018 re Intermediated Money Transfer Tax

FINANCE (NO. 2) BILL, 2018

MEMORANDUM

SI 2018-205 New Rate for Intermediated Money Transfer Tax in effect Saturday 13 October

Finance (Rate and Incidence of Intermediated Money Transfer Tax) Regulations, 2018

These regulations, made by the Minister of Finance in terms of section 3 of the Finance Act [Chapter 23:04]. were promulgated (published in the Government Gazette) on Friday 12th October. Sections 2 and 3 of the regulations amend section 22G of the Finance Act and the Thirtieth Schedule to the Income Tax, respectively.

Finance Act, 2018 (No. 1 of 2018) – including Major Amendments to Indigenisation and Economic Empowerment Act

IMPORTANT NOTE

NUMEROUS TEXTUAL ERRORS IN THIS ACT WERE CORRECTED BY THE LAW REVISOR
IN HIS STATUTE LAW COMPILATION AND REVISION (CORRECTION OF FINANCE ACT, 2018 (NO. 1 OF 2018)
PUBLISHED IN STATUTORY INSTRUMENT 188/2018 OF 21 SEPTEMBER 2018

Finance (No. 2), 2009

To make further provision for the revenues and public funds of Zimbabwe and to provide for matters connected therewith or incidental thereto.

Finance (No. 3) Bill, 2014

This Bill will amend the Finance Act [Chapter 23:04], the Income Tax Act [Chapter 23:06], the Value Added Tax Act [Chapter 23:12] and the Customs and Excise Act [Chapter 23:02] and other enactments. In more detail, the individual clauses of the Bill provide as follows.

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