The Zimbabwe Revenue Authority has published the Finance Act 2018, which was originally enacted and published in the Official Gazette on 15 March 2018. The Act provides for the implementation of measures announced as part of the 2018 Budget, which include:
- The extension of rebate of duty facilities to various sectors and duty-free importation of additional raw materials in order to enhance the competitiveness of local industry;
- A corporate income tax exemption for power generation projects f…