Reflections On The Imposition Of Excise Duty On ISP's

Whereas customs duty is levied on imports into the country, excise duty attaches to goods manufactured within the country on specified items. Juxtaposed against a tax head that is widely known and associated with importation of goods; excise duty is an indirect tax that is levied to safeguard financial, public safety and health, public morals and environmental protection. Historically excise duty has been levied on alcohol, cigarettes and fuel; however its application has recently been extended to apply to Internet Service Providers (ISP's). It is therefore imperative to inquire into the morale and thrust of the levying excise duty on goods and now services remotely or indirectly associated with safeguarding the moral fabric, safety and integrity of health and financial systems in Zimbabwe.