Analysing the South Africa and Zimbabwe trade relations and what South Africa can do to help Zimbabwe

Zimbabwe is experiencing socio-economic challenges. The economy contracted sharply in 2019 and is expected to continue in 2020. Climate shocks have negatively affected agriculture and electricity generation. Almost half of the population is food insecure. The International Monetary Fund (IMF) attributed Zimbabwe`s challenges to policy missteps and climate-related shocks1. On the other hand, government critics accused it of using covid 19 restrictions to violate human rights.

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IMPACT OF TAX PUBLIC NOTICES ON INDUSTRY PERFORMANCE

The Zimbabwe Revenue Authority (ZIMRA) and the Ministry of Finance and Economic Development (MOFED) have always issued public notices. The public notices sought to give guidelines, instructions and directives on payment of taxes and filing of returns. A number of questions have been raised concerning the legal status of ZIMRA and MOFED public notices, in terms of them being legally binding or enforceable. Industry has also raised issues with regards to unintentionally misleading directives or instructions by the authorities.

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