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Zimbabwe budget bulletin - November 2007
Deloitte Tax Service
November 30, 2007

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Table of contents

Taxation proposals

1. Income Tax - Individuals
2. Income Tax - Companies, Trusts, Individuals' Trade Or Investment
3. Withholding Taxes
4. Presumptive Taxes
5. Rentals
6. Capital Gains Tax
7. Automated Financial Transactions (ATM) Tax
8. Carbon Tax
9. NOCZIM Debt Redemption Levy
10. Stamp Duty
11. Value Added Tax
12. Customs And Excise Duty
13. Estate Duty
14. Other

DISCLAIMER This document is of a general nature only and is not intended to be relied upon as, or to be a substitute for, specific professional advice.

Except where otherwise stated, references to 1 January 2008, in the context of income tax and capital gains tax, are to the year of assessment commencing on that date. This document is based only on the Minister's Budget Speech and the Departmental Draft of the Finance (No.2) Bill 2007. Any revisions during the passage of the legislation through Parliament will be incorporated, after promulgation, in our Budget Bulletin and Tax Guide 2007/2008.

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