<ul><li><a href=https://www.zimra.co.zw/ target=_blank>Zimbabwe Revenue Authority (ZIMRA)(Revenue Authority Act, of 1999, Last modified in 2019, Section 34 )</a></li><li><a href=https://zimlii.org/zw/legislation/num-act/1967/5/income%20tax%20act%202306updated.pdf target=_blank>Income Tax Act( [Chapter 23:06].)</a></li><li><a href=http://www.veritaszim.net/sites/veritas_d/files/FINANCE%20%28No.%202%29%20ACT%2C%202019.pdf target=_blank>Finance Act(Finance Act of 2019)</a></li></ul>