Taxation is a subject that is feared by many students, but in actual fact, this is by far the simplest subject. This book is accordingly written in such a way so as to make a student who is a user of this book to prepare his or her examination with very minimal effort. This however should not be taken to mean that a student should not read at all. Remember reading is and will always be the essential ingredient that will make a student to pass!
This book is accordingly suitable for practising members and students preparing for the professional examinations such as the Institute of Certified Tax Accountants (ICTA), Institute of Forensic Auditors (IFA) Institute of Administration and Commerce (I.A.C), Chartered Institute of Secretaries and Administrators (C.I.S), Southern Africa Association of Accountants (SAAA), HND Courses, Degree Courses and to anyone who is interested in the study of tax. The manual is written based on the tax legislation that is applicable in Zimbabwe.