Dealing with unprofessional conduct within controlling bodies

06 Dec, 2019 - 00:12 0 Views

eBusiness Weekly

The Commissioner of ZIMRA may lodge a complaint with any controlling body against a staffer of that body. A report is done when a person has done or omitted to do anything in relation to the affairs of another person, also referred to as a client. The intention is to have the person disciplined by the controlling body for any unprofessional conduct.

Meaning of a controlling body

Section 98C (1) of the Income Tax Act Chapter 23:06 defines a controlling body as, “any professional association, body or board which has been established, whether voluntarily or by or under any law, for the purpose of exercising control over the carrying on of any profession, calling or occupation and which has power to take disciplinary action against any person who in the carrying on of such profession, calling or occupation fails to comply with or contravenes any rules or code of conduct laid down by such association, body or board”. Examples include associations of lawyers and accountants.

Handling of the complaint

The Commissioner will lodge a complaint when it is his or her opinion that what was done or omitted by the professional person:

(a) Was intended to enable or help the client to evade or

(i) Unduly postpone the performance of any duty or obligation imposed on such client by or under the Income Tax Act or

(ii) To obtain any refund of tax under the Income Tax Act to which such client is not entitled, or

(iii) By reason of negligence on the part of such person resulted in the avoidance or undue postponement of the performance of any such duty or obligation or the obtaining of any such refund; and

(b) Constitutes a contravention of any rule or code of conduct laid down by the controlling body which may result in disciplinary action being taken against such person by the body.’

The Commissioner shall, in lodging any complaint disclose any necessary information relating to the client’s affairs.

Right to objection

Before lodging a complaint or disclosing any information, the Commissioner shall send or deliver a written notification to the person or client of his or her intended action setting forth full particulars of the information. The client or the said person may object to the complaint within 30 days.

The Commissioner may proceed to lodge the complaint with the controlling body if no objection is received or when he or she is not satisfied by the objection.

The complaint shall be handled by the controlling body in terms of the body’s rules and code of conduct. The hearing should be done in private and secrecy should be maintained.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer: This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority. 


To contact ZIMRA: WhatsApp line: +263 782 729 862. Visit our website: www. Follow us on Twitter: @Zimra_11. Like us on Facebook: Send us an e-mail: [email protected]/[email protected] Call us (Head Office): 0242 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP:


Share This:

Sponsored Links