Marvelous Tapera 
12
A fundamental reason for the existence of the rules of prescription in tax law is to provide taxpayers with certainty regarding their tax position.
There has been an upsurge of re-opening of assessments after the prescription period by the Zimbabwe Revenue Authority (Zimra) and the court has extensively decided on this matter in recent times.
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The increase in prescription related disputes calls for the need to reassess the prescription provisions and ensure that a balance is struck between the interests of the taxpayer and those of the Zimra.
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