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General
Notice 274 of 2010 - Provisional General Ruling Conversion of Closing
Balances for Tax Purposes
Parliament
of Zimbabwe
October
01, 2010
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REVENUE
AUTHORITY ACT [Chapter 23:11]
Provisional General Ruling Conversion of Closing Balances for Tax
Purposes
Notice is hereby
given, in terms of section 34D of the Revenue Authority Act [Chapter
23:11] as read with paragraph 10 to the Fourth Schedule of the same
Act, that the Commissioner-General of the Zimbabwe Revenue Authority
has issued the following binding general ruling:—
Purpose of ruling
The purpose
of this general ruling is to provide guidelines on how the Commissioner-General
shall exercise his discretion in approving rates of exchange applied
in converting the 2008 closing balances that were expressed in Zimbabwean
dollars to US dollars, for taxation purposes.
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