Finance (No. 2) Bill, 2012 – H.B. 6, 2012 4. New section inserted in Cap. 23:06 The Income Tax Act [Chapter 23:06] is amended by the insertion after section 91 of the following section — “91A Collection of taxes due to another country under arrangements made pursuant to section 91 agreement (1) If the Commissioner has, in accordance with arrangements made with the government of any other country in an agreement with Zimbabwe in terms of section 91, received a request, in such form as the Commissioner may prescribe, for the collection from any person of an amount alleged to be due by him or her under the tax laws of such other country, the Commissioner may, by notice in writing, call upon such person to state, within a period specified in the notice, whether or not he or she admits liability for such amount or any lesser amount. (2) If such person — (a) admits liability; (b) fails to respond to the notice; or (c) denies liability but the Commissioner, after consultation with the competent authority of such other country, is satisfied that — (i) the liability for such amount is not disputed in terms of the laws of such other country; or (ii) although the liability for such amount is disputed in terms of the laws of such other country — A. such dispute has been entered into solely to delay or frustrate collection of the amount alleged to be due; or B. there is a risk of dissipation or concealment of assets by such person; the Commissioner may, by notice in writing, require such person to pay the amount for which he or she has admitted liability or the amount specified, as the case may be, on a date specified, for transmission to the competent authority in such other country. (3) If such person fails to comply with the notice under subsection (2), the amount in question may be recovered, for transmission to such competent authority, as if it were a tax payable by such person under this Act. (4) No steps taken in assistance in collection by any other country under any arrangements referred to in subsection (1), for the collection of an amount alleged to be due by any person under the tax laws of Zimbabwe, and no judgment given against any such person in pursuance of such arrangements in such other country for any such amount, shall affect his or her right to have his or her liability for any such amount determined in Zimbabwe in accordance with Part VII of this Act or any other relevant law. (5) If a person to whom this section is applied lodges an objection with the Commissioner in accordance with Part VII of this Act, section 25 (“Foreign law”) of the Civil Evidence Act [Chapter 8:01] shall apply to the consideration by the Commissioner of any issue as to the tax or other laws of any foreign country or territory concerned as if the Commissioner were a court. (6) For the avoidance of doubt, it is declared that section 25 (“Foreign law”) of the Civil Evidence Act [Chapter 8:01] applies to the consideration by the Special Court or any other court of any issue as to the tax or other laws of any foreign country or territory that may arise from the application of this section.”. 5 Amendment of Third Schedule to Cap. 23:06 The Third Schedule (“Exemptions from Income Tax”) to the Income Tax Act [Chapter 23:06] is amended— 5