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Commentary

Exempt supplies and partial exemption (Zimbabwe)

59 Zimbabwe

Zimbabwe applies VAT exemption to specific lists of goods and services under the VAT General Regulations 2003 (SI 273 of 2003) (see Appendix 59B).

The effects of VAT exemption are that:

  1. Ìý

    •ÌýÌýÌýÌý the goods or

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