Call for Consultancy on an Audit of Mining Tax Court Judgements
Consultancy, Research Jobs
Job Description
Due Date: 14 March, 2026
Background
A public interest environmental law organisation is looking for a consultant to undertake a research on mining tax court judgments from 2010 to 2024 to sift grey areas in tax legislation, administration inefficiencies, and weaknesses in negotiation of fiscal terms in mining contracts to mitigate tax uncertainty risks to investors. Tax uncertainty, tax risks emanating from grey areas in tax legislation, and weak tax administration are a common feature in most annual reports produced by multi-national corporations. Zimbabwe Investment and Development Agency (ZIDA)’s role in investment promoting offers the alternative route to Zimbabwe Revenue Authority (ZIMRA) in terms of handling taxation risks for investors. There recurring tax disputes that are contributing to negative perception among investors. Anglo American raised concern that its effective capital allocation strategy is impaired by tax uncertainty and risks in Zimbabwe. Currently, there is a US$24 million court dispute between Anglo American and ZIMRA. There is a research gap that ZIMACE could fill by supporting ZIDA to undertake a comprehensive audit of mining tax court judgements to accordingly advice the Ministry of Finance and OPC on investment promotion.
Duties and Responsibilities
Objectives
• To analyze tax disputes related cases spilled over into courts, how the courts have interpreted tax disputes and the implications of the court judgements on tax legislative review and administration,
• To generate recommendations on tax legislation, review and tax administration,
Methodology
The study will mainly focus on case law analysis methodology.
Deliverables
• Report and a policy brief
Qualifications and Experience
Key Experience and Qualifications
• Possess a post graduate qualification in Tax law, Public Finance, Economics, Environmental Law, or equivalent
• Possess more than 10 years of experience in conducting similar studies
• Fluency and written and oral communication in English
• Possess access and influence on the subject matter
• Excellent reporting writing.
How to Apply
Applications
Interested candidates may send an email, application, proposed budget and their CV expressing interest to conduct the research to procurementzw@gmail.com not later than 14 March, 2026
