ATAF enhances Zimbabwe’s capacity to tax gaming and betting sector


22.9.2024


20:21

This
rapidly
growing
and
complex
sector
poses
significant
challenges
for
tax
authorities,
requiring
specialised
skills
to
ensure
effective
taxation
and
promote
compliance.


The
African
Tax
Administration
Forum
(ATAF)
provided
technical
assistance
to
the 
Zimbabwe
Revenue
Authority
(ZIMRA)
 in
Harare,
Zimbabwe,
focusing
on
the
taxation
and
auditing
of
the
gaming
and
betting
Sector,
from
9
to
13
September
2023.

This
rapidly
growing
and
complex
sector
poses
significant
challenges
for
tax
authorities,
requiring
specialised
skills
to
ensure
effective
taxation
and
promote
compliance.


The
training,
led
by
Mr
Phoolchand
Ujoodha
from
the 
Mauritius
Revenue
Authority
,
was
designed
to
equip
ZIMRA
tax
audit
officials
with
advanced
knowledge
to
address
the
sector’s
unique
complexities.
With
support
from
ATAF’s
Mr
Moses
Chamisa,
the
mission
was
successful
in
delivering
valuable
insights
and
practical
strategies
to
bolster
domestic
resource
mobilisation
in
Zimbabwe.

In
addition
to
the
technical
assistance
provided,
the
ATAF
team
held
key
discussions
with
ZIMRA’s
Executive
Management,
sharing
insights
on
the
sector’s
current
state
and
identifying
future
needs
for
strengthening
tax
compliance.
The
collaboration
between
ATAF
and
ZIMRA
marks
another
important
step
in
enhancing
Zimbabwe’s
tax
administration
capacity.

The
mission
not
only
reinforced
the
strong
partnership
between
ATAF
and
ZIMRA
but
also
highlighted
the
crucial
role
that
skilled
tax
auditors
play
in
ensuring
fair
and
effective
taxation
within
emerging
industries
like
gaming
and
betting.

Post
published
in:

Featured

Chinese businesswoman, son deported from Zimbabwe

Haoxuan
attempted
to
block
his
deportation
by
filing
an
urgent
application
at
the
High
Court,
seeking
to
prevent
his
removal
to
China.
In
his
court
filings,
he
accused
the
Chief
Director
of
Immigration
and
the
Ministry
of
Home
Affairs
and
Cultural
Affairs
of
threatening
deportation
without
securing
a
court
order.
However,
his
efforts
were
unsuccessful,
and
the
deportation
proceeded.

Their
lawyer,
Oliver
Marwa,
confirmed
the
deportation
but
said
the
exact
reasons
were
unclear.
“I
am
not
sure,
but
I
heard
it
is
something
to
do
with
threats
to
national
security,”
Marwa
stated.

Zimbabwe
immigration
spokesperson
Memory
Mugwagwa
referred
questions
to
Ario
Njagu,
who
declined
to
comment.

Li
Song
has
faced
multiple
criminal
allegations,
including
fraud,
theft,
smuggling,
and
the
externalisation
of
large
sums
of
money,
raising
speculation
that
her
legal
troubles
may
have
prompted
the
deportation.
Authorities,
however,
have
yet
to
officially
confirm
the
nature
of
the
charges
or
reasons
behind
the
decision.

National Prosecuting Authority’s Report for 2023


The
2023
annual
report
of
the
National
Prosecuting
Authority
[NPA]
was
presented
to
Parliament
in
June. 
It
has
been
debated
in
the
National
Assembly
but
is
yet
to
be
debated
in
the
Senate.
 The
report
is
available
on
the
Veritas
Website [link].

Major
Points
in
Report

Among
the matters highlighted
in
the
report
were
the
following:

Appointment
of
Prosecutor-General
and
Board

Hon
Loyce
Matanda
Moyo
was
appointed
as
Prosecutor-General
in
October
2023
and
the
National
Prosecuting
Authority
Board
in
late
November. 
The
appointments
came
after
the
NPA
operated
for
a
long
period
with
neither
a
substantive
Prosecutor-General
nor
a
Board.

The
Prosecutor-General
is
the
head
of
the
NPA
while
the
Board
employs
prosecutors
and
other
staff
of
the
NPA,
and
oversees
the
overall
administration
of
the
NPA. 
Clearly
the
appointments
were
essential
if
the
NPA
is
to
carry
out
its
functions
effectively.

Staffing
difficulties

Brain
drain
and
persistent
staff
and
skills
shortages
plagued
the
NPA.
 Skilled
personnel
continually
leave
in
search
of
greener
pastures.
To
fill
120
vacant
posts
the
NPA
managed
to
recruit
only
94
officers,
and
of
the
94
recruited
12
have
since
resigned
so
the
staff
shortages
persist.
 There
is
a
critical
shortage
of
skilled
prosecutors.

Office
accommodation

In
line
with
international
best
practice,
prosecutors’
offices
are
being
separated
from
court
buildings.
 Norton
and
Chinhoyi
prosecuting
stations
are
now
housed
in
separate
accommodation.

New
prosecuting
stations

Two
new
magistrates
courts
were
opened,
at
Epworth
and
Chikombedzi,
and
the
NPA
has
offices
there [not
specified
if
separate
or
in
same
premises]
. 
Twelve
more
courts
were
gazetted
and
the
NPA
is
working
to
ensure
they
are
staffed
when
they become operational.

ICT
equipment

Superior
Court
prosecutors
and
their
staff
received
information
and
communication
technology
equipment
to
enable
them
to
work
with
the
Integrated
Electronic
Case
Management
System
(IECMS)
which
is
now
operative
in
all
the
superior
courts.

The
NPA
managed
to
install
internet
service
in
six
provinces.

Need
for
Midlands
High
Court

Midlands
Province
needs
a
High
Court
because
of
mounting
cases.
 There
are
currently
400
murder
dockets
ready
for
trial. 
A
circuit
court
to
Gokwe
would
be
desirable.

Sentencing
guidelines

Gazetting
of
sentencing
guidelines
in
August
2023
was
welcome
because
guidelines
ensure
uniformity
in
sentences
given
by
the
courts.

Public
interaction

The
NPA
increased
its
interaction
with
the
public
through
social
media,
radio
and
television
programmes
in
order
to
increase
transparency
and
win
back
public
confidence.

Important
engagements
and
agreements

  • Zimbabwe’s
    assumed
    the
    two-year
    presidency
    of
    the
    Asset
    Recovery
    Inter-Agency
    Network
    of
    Southern
    Africa
    (ARINSA)
    to
    prosecute
    and
    recover
    stolen
    assets
    and
    assets
    from
    proceeds
    from
    crime
  • MOU
    with
    the
    Basel
    Institute
    on
    Governance
  • MOU
    with
    Transparency
    International
    Zimbabwe
  • MOU
    with
    Zimbabwe
    Environmental
    Law
    Association.

Statistical
Highlights

  • 80.13%
    clearance
    rate
    of
    1671
    Appeals
    &
    Constitutional
    Matters
  • 71.8%
    clearance
    rate
    of
    505
    murder
    cases
    received.
  • 61.01%
    clearance
    rate
    of
    the
    1021
    Economic
    Crimes
    cases
  • 90.52%
    clearance
    rate
    of
    211
    International
    Cooperation
    Unit cases
  • 84.5%
    clearance
    of
    190
    cases
    in
    the
    Set-down,
    Statistics
    and
    Crime
    Intelligent
    Unit
  • 100%
    completion
    rate
    of
    quarterly
    reports
    in
    all
    stations
  • 93.65%
    clearance
    rate
    of
    473
    cases
    of
    sexual
    offences,
    gender
    based
    violence,
    pre-diversions,
    children
    in
    conflict
    with
    the
    law.
  • US$100
    million
    was
    recovered
    through
    Forfeiture
    Orders
    and
    Preservatory
    Orders
  • 93.33%
    clearance
    rate
    of
     the
    150
    Complaints
    received
  • 99.86%
    clearance
    of
    5 731
    Bail
    applications
  • 92.15%
    clearance
    of
    510
    Sudden
    Death
    Dockets
  • 85.32%
    clearance
    of
    7011
    Gender-based
    violence
    cases
  • 51.88%
    of
    16
    000
    drugs
    related
    cases
    handled
  • 85.71%
    of
    7
    high
    profile
    corruption
    cases

Commentary

Apart
from
the
Chairperson’s
Executive
Summary
the
report
itself
is
largely
quantitative
and
lacks
qualitative
analysis.
 It
simply
reports
the
numbers
of
cases
received,
cases
completed
and
cases
pending.
 There
is
no
comparative
analysis
of
statistical
trends
from
previous
reporting
periods.
 The
previous
period’s
cases
are
reported
as
being
carried
over
into
the
reporting
year
but
there
is
no
further
information
given
about
their
progress.
 The
previous
and
present
cases
are
combined
so
this
does
not
give
a
sufficient
picture
of
the
progress
and
success
or
failure
of
the
prosecution.
The
statistics
are
not
sufficiently
aggregated
or
accompanied
by
explanations
so
it
is
not
possible
to
know
the
reasons
or
possible
causes
for
the
trends
and
variances
between
the
statistics.
 The
term
‘clearance
rate’
is
a
blanket
term
which
does
not
give
much
information
about
the
success
or
failure
of
prosecution.
 Of
the
cases
indicated
as
cleared
there
is
no
distinction
between
successfully
prosecuted
cases,
acquittals,
withdrawals,
conviction,
cases
taken
on
appeal
and
the
outcome
thereof
in
superior
courts.
 For
instance,
of
470
of
the
510
Sudden
Death
dockets
handled
and
40
pending
there
is
no
differentiation
between
prosecutions,
inquests
and
those
the
NPA
decided
not
to
prosecute.
 Of
the
150
complaints
received
and
cleared
there
is
no
information
given
about
the
nature
of
the
complaints
and
manner
of
their
resolutions
or
even
where
the
complaints
were
received
and
time
taken
to
resolve
them.

There
is
no
mention
of
how
the
Integrated
Electronic
Case
Management
System
has
been
working
and
how
it
has
been
received
by
NPA
staff
and
the
public
who
interface
with
it.
 In
fact
the
IECMS
system
has
brought
many
challenges
to
the
justice
delivery
system,
to
the
extent
that
it
was
invalidated
by
the
Parliamentary
Legal
Committee,
yet
the
courts
continue
to
use
it
regardless.
 The
report
should
have
mentioned
the
inevitable
challenges
wrought
by
the
system. 
Instead,
it
simply
reports
that
Matabeleland
North,
Mashonaland
East,
Midlands
and
Masvingo
magistrates
courts
need
ICT
equipment
in
order
to
be
IECMS
compliant.

The
NPA
bought
computers
and
vehicles
for
its
staff
to
enhance
their
mobility
and
retain
them,
but
the
report
does
not
say
whether
this
did
indeed
retain
staff

apparently
it
did
not,
to
judge
from
the
Commission’s
difficulties
in
filling
vacant
posts,
noted
above.

Conclusion

The
report
portrays
an
Authority
that
is
efficient
and
on
top
of
its
game.
The
statistics
portray
impressive
clearance
rates
of
prosecution
of
crimes
in
all
the
units
of
the
Authority.
The
work
output
and
high
clearance
rates
of
a
combined
average
of
75%
suggest
a
highly
efficient
and
progressive
NPA.
 The
report
is
rich
in
statistical
detail
but
seriously
lacking
in
analysis
which
would
have
helped
in
suggesting
measures
to
improve
throughput.
 For
example
the
report
should
have
explained
how
case
clearance
rates
could
have
risen
despite
critical
staff
and
skills
shortages.



Veritas
makes
every
effort
to
ensure
reliable
information,
but
cannot
take
legal
responsibility
for
information
supplied.

Post
published
in:

Featured

Portfolio and Thematic Committee meetings for week ending 26 September



Open
Meetings
Next
Week

There
are
only
two
open
Portfolio
and
Thematic
Committee
meetings
scheduled
for
next
week. 
Details
are
given
below.

“Open”
means
that
the
meetings
will
be
open
to
attendance
by
members
of
the
public,
but
as
observers
only. 
Members
of
the
public
wishing
to
attend
the
meeting
in
the
New
Parliament
Building
will
need
to
produce
their
IDs
to
gain
entry
to
the
Building.

Monday
23rd
September
at
2
pm

Portfolio
Committees
on
Media,
Information
and
Broadcasting
Services

Oral
evidence
from
the
Reserve
Bank
of
Zimbabwe,
the
Procurement
Regulatory
Authority
of
Zimbabwe
and
the
Ministry
of
Finance,
Economic
Development
and
Investment
Promotion
on
the
legacy
debts
of
the
Zimbabwe
Broadcasting
Corporation
and
procurement
in
the
media
sector



Venue

Committee
Room
12,
Third
Floor,
New
Parliament
Building.

Monday
23rd
September
at
2
p.m.

Thematic
Committee
on
HIV/AIDS

Oral
evidence
from
the
National
AIDS
Council
and
the
Katswe
Sisterhood
on
access
by
sex
workers
to
HIV
and
Sexual
and
Reproductive
Health
Education
services.



Venue

Committee
Room
4,
First
Floor,
New
Parliament
Building.

Fact-Finding
Visit
:
22nd
to
26th
September

The
Portfolio
Committee
on
Local
Government,
Public
Works
and
National
Housing
and
the
Thematic
Committee
on
SDGs
will
be
visiting
Bulawayo
to
investigate
the
state
of
affairs
in
the
city’s
water
supply.

The
joint
committee
will
meet
stakeholders,
namely
the
City
management
and
councillors,
officials
of
the
Ministry
of
Lands,
the
Ministry
of
Local
Government
and
the
Office
of
the
Minister
of
State
for
Provincial
Affairs
and
Devolution,
and
representatives
of
residents’
associations.



Veritas
makes
every
effort
to
ensure
reliable
information,
but
cannot
take
legal
responsibility
for
information
supplied.

Post
published
in:

Featured

CBZ to lay off 13 top managers in watershed restructuring exercise

HARARE

CBZ
Holdings
has
announced
plans
to
lay
off
some
staff,
with
13
top
managers
headed
for
the
chop
beginning
next
month
under
a
watershed
company
restructuring
exercise
as
it
battles
recurrent
economic
pressures.

A
company
statement said
Friday
the
planned
process
would
affect
all
companies
under
the
blue-chip
financial
institution’s
integrated
business
empire.

“CBZ
Holdings
is
embarking
on
a
restructuring
exercise
across
its
group
of
companies,
aimed
at
aligning
the
Group’s
strategic
thrust
with
the
evolving
business
environment,”
a
company
statement
endorsed
by
CBZ
Holdings
Group
Chief
Executive
Officer,
Lawrence
Nyazema.

“This
move
is
part
of
our
broader
efforts
to
strengthen
our
market
position
and
ensure
long-term
sustainability
in
our
dynamic
market,”
read
the
statement.


The
first
phase,
according
to
the
company,
will
target
company
executives
“resulting
in
the
departure
of
thirteen
(13)
senior
executives”.

“The
executives
will
go
on
garden
leave
starting
1
October
2024,
with
mutual
termination
of
their
contracts
expected
by
31
December
2024,”
the
company
said.

CBZ
said
the
process
was
in
line
with
efforts
to
fulfil
its
obligations
and
delivering
high-quality
service
to
its
customers.

The
company
added,
“By
streamlining
our
operations,
managing
costs
effectively,
and
sharpening
our
strategic
focus,
we
are
better
positioned
to
serve
our
clients
and
stakeholders
more
efficiently.

“We
are
committed
to
continually
improving
our
business
processes
and
adapting
to
the
changing
needs
of
the
market
to
ensure
continued
growth
and
success.”

The
Zimbabwe
Stock
Exchange
listed
company
boasting
the
country’s
biggest
portfolio
of
assets
and
deposits
has
not
been
spared
the
harsh
economic
climate
in
a
country
that
has
experienced
recurrent
currency
mayhem
with
government
causing
business
discomfort
through
overplaying
its
hand
in
market
controls.

The
public’s
confidence
in
the
banking
sector
and
monetary
policies
implemented
by
Zimbabwean
authorities
has
diminished
due
to
policy
inconsistencies,
resulting
in
a
decline
in
bankers’
income
and
an
increased
reliance
on
non-interest
income
for
banks.

Munyuki Explains “Rest In Peace” Blunder In ZDF’s Mnangagwa Birthday Message


The
ad
erroneously
concluded
with
the
phrase,
“May
his
soul
rest
in
eternal
peace,”
mistakenly
implying
that
the
President
had
passed
away.

While
many
took
to
social
media
to
mock
the
error,
Modus
Media,
the
publisher
of
both
the
Daily
News
and
Financial
Gazette,
issued
a
formal
apology
to
the
President
and
the
Zimbabwe
Defence
Forces
for
the
oversight.

In
an
interview
with
ZBC
News
on
Friday,
Munyuki
clarified
that
the
mistake
arose
from
the
unintentional
use
of
a
previous
condolence
message
from
the
ZDF.
He
explained:

>
The
advert
was
actually
congratulating
the
President
for
having
turned
82.
But
unfortunately,
we
made
a
mortifying
blunder.
One
of
our
designers
picked
up
an
old
template
so
that
she
could
get
the
correct
symbols
and
court
of
arms
of
the
Zimbabwe
Defence
Forces.
But
unfortunately,
the
template
that
she
had
picked
was
the
one
where
ZDF
had
previously
expressed
a
condolence
message
to
one
of
the
fallen
heroes
and
so
she
removed
the
old
text
and
put
in
the
new
text
but
without
checking
that
there
was
still
something
that
she
had
to
do
on
the
foot
of
the
advert
and
that
was
“May
his
soul
rest
in
eternal
peace”.

Munyuki,
along
with
executives
from
Modus
Media,
met
with
Mnangagwa,
Defence
Minister
Oppah
Muchinguri
and
Central
Intelligence
Organisation
(CIO)
chief
Isaac
Moyo
at
State
House
on
Friday
to
formally
apologise
for
the
error.

President
Mnangagwa
reportedly
accepted
the
apology,
and
in
a
light-hearted
moment,
he
humorously
asked,
“Where
are
the
flowers
for
the
dead
man?”
This
quip
was
shared
by
his
spokesperson,
George
Charamba.

Post
published
in:

Featured

Revoked Conflict Waiver Means Delays In Slain Law Professor Case – Above the Law

Donna
Adelson

The
fight
to
bring
Dan
Markel’s
killers
to
justice
just
got
a
little
bit
longer.
The
Florida
State
Law
professor
was
killed
in
2014,
gunned
down
in
his
driveway
by
a
pair
of
hitman.

Donna
Adelson

is
accused
of
conspiring
with
her
son
to
hire
killers
to
murder
her
ex-son-in-law
Markel.
Her
case,
which
was
just
beginning
jury
selection,
has
been
pushed
back.
Judge
Stephen
Everett
issued
the
continuance
after
Donna
Adelson’s
son,
Charlie,
invoked
his
6th
Amendment
rights
preventing
his
lawyer
from
representing
her.
In
2023,
Charlie
Adelson

was
convicted

in
the
the
murder-for-hire
plot.


The
Tallahassee
Democrat

has
coverage:

[Dan]
Rashbaum

in
a
stunning
turn
of
events

withdrew
as
Donna
Adelson’s
lawyer
on
Tuesday,
the
first
day
of
jury
selection
in
her
murder
trial.

The
move
prompted
Leon
Circuit
Judge
Stephen
Everett,
who
had
cautioned
Adelson
multiple
times
about
potential
conflicts
involving
using
the
same
lawyer
who
represented
her
son,
Charlie
Adelson,
to
declare
a
continuance.

It
must
have
taken
Judge
Everett
an
inordinate
amount
of
judicial
restraint
to
not
immediately
belt
out
“I
told
you
so!”
to
whoever
was
within
ear
shot.
That
said,
it
is
important
to
give
weight
to
the
whole
balance
of
the
6th
Amendment.
There’s
more
to
it
than
just
speedy
trials;
it
also
protects
the
sanctity
of
attorney-client
privilege.
While
this
will
cause
delays,
ignoring
Charlie’s
revocation
would
be
a
much
larger
problem.

The
development
has
also
been
neatly
explained
by
reporters,
you
can
see
their
coverage

here
.

There
is
no
clear
date
on
when
the
trial
will
pick
back
up,
but
Donna
Adelson’s
new
lead
council,
Alex
Morris,
expects
things
to
resume
between
November
and
February.

‘Epic
Disaster’:
Donna
Adelson’s
Trial
Went
Off
The
Rails.
Here’s
What’s
Coming
Next.
[Tallahassee
Democrat
]


Earlier
:

The
Dan
Markel
Case:
Trial
Delayed,
Yet
Again



Chris
Williams
became
a
social
media
manager
and
assistant
editor
for
Above
the
Law
in
June
2021.
Prior
to
joining
the
staff,
he
moonlighted
as
a
minor
Memelord™
in
the
Facebook
group Law
School
Memes
for
Edgy
T14s
.
 He
endured
Missouri
long
enough
to
graduate
from
Washington
University
in
St.
Louis
School
of
Law.
He
is
a
former
boatbuilder
who
cannot
swim, a
published
author
on
critical
race
theory,
philosophy,
and
humor
,
and
has
a
love
for
cycling
that
occasionally
annoys
his
peers.
You
can
reach
him
by
email
at [email protected] and
by
tweet
at @WritesForRent.

Bracing Yourself For The First Monday In October (AKA The Start Of The Supreme Court Term)? – Above the Law

(Photo
by
Collection
of
the
Supreme
Court
of
the
United
States
via
Getty
Images)



Ed.
Note:

Welcome
to
our
daily
feature

Trivia
Question
of
the
Day!


What
year
did
the
Supreme
Court
begin
its
tradition
of
starting
the
Term
on
the
first
Monday
in
October?


Hint:
Before
that,
the
Court
would
meet
Februarys
and
Augusts.



See
the
answer
on
the
next
page.

How Appealing Weekly Roundup – Above the Law

(Image
via
Getty)




Ed.
Note
:

A
weekly
roundup
of
just
a
few
items
from
Howard
Bashman’s

How
Appealing
blog
,
the
Web’s
first
blog
devoted
to
appellate
litigation.
Check
out
these
stories
and
more
at
How
Appealing.


“‘Epic
disaster’:
Donna
Adelson’s
trial
went
off
the
rails.
Here’s
what’s
coming
next.”
 Jeff
Burlew
of
The
Tallahassee
Democrat
has this
report
.


“Meet
the
judge
with
outsize
influence
over
Biden’s
environment
and
energy
agenda;
Republicans
are
suing
EPA,
DOE
and
other
agencies
in
a
federal
court
in
Louisiana
where
a
Trump-appointed
judge
hears
nearly
all
civil
cases”:
 Sean
Reilly
of
Greenwire
has this
report
.


“Foreign
hackers
could
target
election
litigation,
federal
judge
warns;
The
judge,
who
heads
a
committee
on
information
technology
for
the
federal
courts,
urged
his
colleagues
to
be
vigilant”:
 Josh
Gerstein
of
Politico
has this
report
.


“The
Supreme
Court
Wants
to
Keep
You
In
the
Dark;
Occasional
leaks
from
the
Supreme
Court
are
the
only
insights
the
public
gets
into
how
the
least
accountable
branch
of
government
makes
its
choices”:
 Madiba
K.
Dennie
has this
essay
 online
at
Balls
and
Strikes.


“Sam
Bankman-Fried
claims
trial
judge
botched
rulings
on
advice-of-counsel
defense”:
 Alison
Frankel’s
“On
the
Case”
from
Reuters
has this
post
.