ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1. Short title.
2. Interpretation.
PART II
FISCAL APPEAL COURT
3. Establishment of Fiscal Appeal Court.
4. Procedure of Court.
5. Representation of parties.
6. Summoning and privileges of witnesses.
7. Witness failing to attend or refusing to be sworn or to give evidence.
8. Witness giving false evidence.
9. Contempt of Court.
10. Costs.
11. Appeals from decisions of Court.
PART III
APPEALS RELATING TO STAMP DUTIES AND VALUE ADDED TAX
12. Interpretation in Part III.
13. Appeals from decisions of Commissioner.
14. Suspension of tax on noting of appeal.
15. Burden of proof.
16. Adjustment of tax following decision.
PART IV
APPEALS RELATING TO CUSTOMS AND EXCISE
17. Interpretation in Part IV.
18. Appeals from classifications of Commissioner.
19. Adjustment of duty following reference back by Court.
AN ACT to establish a court for the purpose of hearing and determining appeals
against decisions made under certain Acts; to give persons the right to appeal against
such decisions and to provide for the manner in which such persons may so appeal;
and to provide for matters connected with the foregoing.
[Date of commencement: 9th April, 1965.]
PART I
PRELIMINARY
1 Short title
This Act may be cited as the Fiscal Appeal Court Act [Chapter 23:05].
2 Interpretation
In this Act-
"Court" means the Fiscal Appeal Court established by this Act;
"rules" means rules of court made in terms of section four.
PART II
TITLE 23 FISCAL APPEAL COURT
3 Establishment of Fiscal Appeal Court
(1) For the purpose of hearing and determining appeals in terms of this Act there is
hereby established a court which shall be a court of record and shall be known as the
Fiscal Appeal Court.
(2) The Court shall consist of a President, who shall be a person who is qualified in
terms of subsection (3) and appointed as President of the Court in terms of subsection
(1) of section 92 of the Constitution:
Provided that, if no person has been so appointed, the President of the Court shall
be-
(a) the person for the time being holding the office of President of the
Special Court for Income Tax Appeals established in terms of section 64 of the
Income Tax Act [Chapter 23:06]; or
(b) a judge or acting judge of the High Court appointed by the Chief
Justice, after consultation with the Judicial Service Commission, if the person
referred to in paragraph (a) is for any reason unable to serve as President of the Court.
(3) A person shall not be qualified for appointment in terms of subsection (2)
unless-
(a) he is a former judge of the Supreme Court or the High Court; or
(b) he is qualified for appointment as a judge of the Supreme Court or the
High Court.
(4) A person appointed in terms of subsection (2) may be appointed-
(a) from time to time to deal with any particular matter coming before the
Court; or
(b) for a particular period:
Provided that a judge or acting judge appointed by the Chief Justice in terms of
paragraph (b) of the proviso to subsection (2) shall preside over the Court for such
period as the Chief Justice may specify.
(5) Subject to subsection (2) of section 92 of the Constitution, the conditions of
service of a President of the Court shall be as determined from time to time by the
President.
(6) The Court shall sit at such times as may be fixed by the President of the Court and
at such places as may be appointed by the Judge President of the High Court.
(7) Subject to the laws relating to the Public Service, the Minister responsible for
finance shall assign to the service of the Court such persons employed in his Ministry
as may be necessary for the proper functioning of the Court.
4 Procedure of Court
(1) The President of the Court shall make rules for regulating the procedure of the
Court, which shall be as simple and informal as reasonably possible.
(2) Rules made in terms of subsection (1) may provide for-
(a) the practice, procedure and rules of evidence to be followed by the
Court, including the determination of any preliminary point in any appeal;
(b) the service of notices and other documents required for the purpose of
any appeal;
(c) the forms to be used for the purpose of any appeal;
(d) the condonation by the Court or the President of the Court, on good
cause shown or with the agreement of the parties, of any non-compliance with the
rules;
(e) any other matter which this Act requires to be provided for in rules or
which the President of the Court considers should be provided for in rules in order to
ensure or facilitate the proper dispatch and conduct of the business of the Court. (3) Rules made in terms of subsection (1) shall not have effect until they have been
approved by the Minister responsible for finance, and published in the Gazette.
(4) In any case not provided for in the rules the Court shall act in such manner and on
such principles as it considers best fitted to do substantial justice.
5 Representation of parties
At any hearing before the Court any person may appear in person or by any person
appointed by him in writing or represented by a legal practitioner.
6 Summoning and privileges of witnesses
(1) The Court shall have power to summon witnesses, to call for the production of
and grant inspection of books and documents and to examine witnesses on oath.
(2) A subpoena for the attendance of witnesses or the production of books or
documents shall be signed by the registrar of the Court and served in the same
manner as if it were a subpoena for the attendance of a witness at a civil trial in a
magistrates court.
(3) Any person subpoenaed to give evidence or to produce any book or document or
giving evidence before the Court shall be entitled to the same privileges and
immunities as if he were subpoenaed to attend or were giving evidence at a trial in the
High Court.
7 Witness failing to attend or refusing to be sworn or to give evidence
(1) If any person who has been subpoenaed to give evidence or to produce any book
or document before the Court fails to attend or to remain in attendance until duly
excused by the Court from further attendance, the President of the Court may-
(a) if he is satisfied upon oath or by the return of the person charged with
the service of the subpoena that the subpoena was duly served upon such person; and
(b) if no sufficient cause for such failure seems to him to exist;
issue a warrant, signed by him, for the arrest of such person, and such person shall
thereupon be apprehended by any police officer to whom such warrant is delivered
and shall be brought before the Court to give his evidence or to produce the book or
document.
(2) If any person who has been subpoenaed to give evidence or to produce any book
or document before the Court refuses without sufficient cause, the onus of proof
whereof shall rest upon him, to be sworn as a witness or, having been sworn, to
answer fully and satisfactorily a question lawfully put to him, or to produce any such
book or document, the President of the Court may order that person to be removed
and detained in custody as if he were a prisoner awaiting trial until the determination
of the matter before the Court or until he sooner consents to do what is required of
him.
(3) Nothing in this section shall prevent the Court from giving judgment in any case
or otherwise disposing of the same in the meantime according to any other sufficient
evidence taken but, if such judgment be given or the case be otherwise disposed of,
any person committed to prison in terms of subsection (23) shall thereupon be
released.
(4) No person shall be bound to produce any document or thing not specified or
otherwise sufficiently described in the subpoena unless he actually has it in the Court.
(5) Every person who refuses or fails to comply with subsection (1) or (2) shall be
liable, in addition to being committed to prison in terms of subsection (2), to be
sentenced summarily by the President of the Court to a fine not exceeding level five
or to imprisonment for a period not exceeding six months or to both such fine and
such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
8 Witness giving false evidence Any witness who, after being duly sworn, makes a statement of fact material to the
question under consideration by the Court, knowing such statement to be false or not
knowing or believing it to be true, shall be guilty of an offence and liable to a fine not
exceeding level seven or to imprisonment for a period not exceeding two years or to
both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
9 Contempt of court
If any person wilfully insults the Court or any member thereof during any sitting of
the Court or wilfully interrupts the proceedings of the Court or otherwise wilfully
disturbs the peace or order of such proceedings, the President of the Court may order
that person to be removed and detained in custody as if he were a prisoner awaiting
trial until the rising of the Court and such person shall be liable, in addition to such
removal and detention, to be sentenced summarily by the President of the Court to a
fine not exceeding level five or to imprisonment for a period not exceeding six
months or to both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
10 Costs
The Court shall not make any order as to costs unless it is of the opinion that the
decision appealed against is grossly unreasonable or that the grounds of appeal
therefrom are frivolous; but in either event it may make such order as to costs as it
thinks fit.
11 Appeals from decisions of Court
An appeal from any decision of the Court shall lie to the Supreme Court in
accordance with the law and rules of court for the time being governing appeals from
the High Court to the Supreme Court in civil cases.
[amended by the General Laws Amendment (No.2) Act 2002 promulgated on the
24th January, 2003 - with retrospective effect, in terms of clause 47 - from the 4th
February, 2002 - Editor.]
PART III
APPEALS RELATING TO STAMP DUTIES AND VALUE ADDED TAX
12 Interpretation in Part III
In this Part-
"tax", in relation to-
(a) the Value Added Tax Act [Chapter 23:12], includes any penalty
imposed by that Act, not being a penalty imposed by a court on conviction for a
contravention of that Act;
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
(b) the Stamp Duties Act [Chapter 23:09], means a duty as defined in that
Act;
"tax Act" means-
(a) the Value Added Tax Act [Chapter 23:12];
[Amended by Act 12 of 2002 with effect from 1st January, 2004.] or
(b) the Stamp Duties Act [Chapter 23:09];
as the case may be.
13 Appeals from decisions of Commissioner
(1) Any person who is dissatisfied with a decision of a Commissioner given in terms
of a tax Act may appeal to the Court against that decision.
[amended by sect 36, and sect 1 of PART IV of the Third Schedule of the Revenue
Authority Act No. 17/1999, with effect from the 19th January, 2001]
(2) Every such appeal shall be noted and prosecuted within the period and in the
manner prescribed by rules: Provided that the Court may, on good cause being shown or by agreement of the
parties, extend the said period.
(3) On the hearing of any appeal in terms of this section the Court may confirm, vary
or set aside the decision appealed against.
14 Suspension of tax on noting of appeal
Where any person has given notice of intention to appeal in accordance with section
eleven or thirteen payment of so much of the tax which he has been called upon to
pay as would not be payable by him if the appeal were allowed shall be suspended
until the appeal has been decided, unless the Commissioner whose decision is the
subject of the appeal otherwise directs.
[amended by sect 36, and sect 2 of PART IV of the Third Schedule of the Revenue
Authority Act No. 17/1999, with effect from the 19th January, 2001]
15 Burden of proof
In any appeal in terms of this Part the burden of proof that any amount is exempt
from or not liable to tax or is subject to any refund, rebate, remission or deduction
shall be upon the person claiming that fact.
16 Adjustment of tax following decision
Subject to sections eleven and fourteen, any decision of the Court or the Supreme
Court, as the case may be, on an appeal in terms of this Part shall be binding on the
parties, and in accordance with such decision-
(a) any amount of tax short paid shall be recoverable and the provisions
of the tax Act concerned shall have effect as if such decision were the decision of the
Commissioner concerned , as the case may be;
[amended by sect 36, and sect 3 of PART IV of the Third Schedule of the Revenue
Authority Act No. 17/1999, with effect from the 19th January, 2001]
and
(b) any amount of tax paid in excess shall be refunded from moneys
received in terms of the tax Act concerned.
PART IV
APPEALS RELATING TO CUSTOMS AND EXCISE
17 Interpretation in Part IV
Expressions when used in this Part shall have the same meaning as they have when
used in the Customs and Excise Act [Chapter 23:02].
18 Appeals from classifications of Commissioner
(1) Any importer or intended importer of any goods who considers that the
Commissioner has incorrectly classified or varied or confirmed a classification of
those goods in terms of section 87 of the Customs and Excise Act [Chapter 23:02]
may appeal to the Court against that classification.
(2) Any manufacturer or intended manufacturer of any goods liable to excise duty
who considers that the Commissioner has incorrectly classified or varied or
confirmed the classification of those goods in terms of section 96 of the Customs and
Excise Act [Chapter 23:02] may appeal to the Court against that classification.
(3) Subject to subsections (4), (5) and (6), an appeal in terms of this section shall be
noted and prosecuted within the period and in the manner prescribed in the rules.
(4) Before noting an appeal in terms of this section, an importer or manufacturer or
intended importer or intended manufacturer, as the case may be, shall either pay the
amount demanded as duty by the Commissioner or furnish security to the satisfaction
of the Commissioner for the due payment of the amount.
(5) On good cause being shown or with the agreement of the parties, the Court may
extend the period for the noting or prosecution of an appeal in terms of this section.
(6) At least one month before the hearing of an appeal in terms of this section, the
President of the Court shall cause notice of the date of the hearing to be published in
the Gazette, and any person who imports into Zimbabwe or manufactures within
Zimbabwe goods of the class or kind to which the appeal relates may be heard in the
appeal if he enters an appearance within the period and in the manner prescribed in
the rules.
[amended by the General Laws Amendment (No.2) Act 2002 promulgated on the
24th January, 2003 - with retrospective effect, in terms of clause 47 - from the 4th
February, 2002 - Editor.]
(7) On any appeal in terms of this section, the Court may confirm or set aside the
classification appealed against and, if it sets aside the classification, shall refer the
matter back to the Commissioner to make a further classification.
[amended by sect 36, and sect 4 of PART IV of the Third Schedule of the Revenue
Authority Act No. 17/1999, with effect from the 19th January, 2001]
19 Adjustment of duty following reference back by Court
If the effect of any further classification made by the Commissioner as a result of a
reference back to him in terms of subsection (7) of section eighteen is that a lesser or
no amount of duty was properly payable in respect of the goods concerned, the
Commissioner shall refund any amount overpaid to the importer or manufacturer, as
the case may be, in accordance with section 125 of the Customs and Excise Act
[Chapter 23:02].
[amended by sect 36, and sect 5 of PART IV of the Third Schedule of the Revenue
Authority Act No. 17/1999, with effect from the 19th January, 2001]
