The effectiveness of the new Value Added Withholding Tax in Zimbabwe.

      Аннотация: In January 2017 Zimbabwe Revenenue authourity introduced the ? withholding of VAT at source of payment by appointed VAT agents. The new Vat tax regime moved from the traditional VAT collection systems to tax deduction at source. Under the traditional VAT collection system, the registered VAT operator was the one who had the mandate of preparing the VAT schedule and remitting the whole tax amount. The new system however gave the mandate to remit some of the VAT to registered value added withholding tax agents, and that is to be remitted as a withholding tax.

Ключевые слова: Value Added Withholding Tax