Where Summary Report aggregates, Tax Type Report drills. It is the screen practitioners spend the most time on: it shows, for any chosen as-of date, what is owed under each tax head, broken into principal, overdue, interest, and penalties, separated by currency. Every objection narrative cites Tax Type Report values.

1. Section 47 ITA — reach-back relevance

The Balance As Of filter lets the practitioner reproduce a historical balance for objection or audit.

2. Section 62 ITA — objection basis

The figures contested in an objection narrative are typically lifted from Tax Type Report.

3. Practice Note on Reporting

Tax Type Report export is the recognised reconciliation document.

1. Workflow

1. Login → Taxpayer Accounting → Tax Type Report.
2. Set Balance As Of date.
3. (Optional) Filter by Tax Type.
4. Click Search.
5. Review output; Export to Excel if needed.

2. Filter set

• TIN: Auto-filled with active TIN.
• Taxpayer Name: Auto-filled.
• Balance as of: Date selector — the report computes as at this date.
• Tax Type: Drop-down; leave blank for all.

3. Output columns

4. The Balance As Of filter

This is the powerful feature: the report can reproduce historical balances. Useful for:

• Reconstructing the position at a prior period for objection.
• Audit support for any of the past six years.
• Year-end reporting where the balance as at 31 December needs to be locked.

5. Export and use in objections

Exported Excel is attached to objection submissions as the figure-source for the contested amount. Practitioner’s narrative cites “Tax Type Report dated … shows”.

6. Audit-prep playbook

• Set Balance As Of to the audit period start.
• Export.
• Set Balance As Of to the audit period end.
• Export.
• Reconcile the change to the Single Account Transactions for the period.
• Identify each movement; explain it; document for audit file.

1. Pre-objection drilling

Practitioner believes ZIMRA assessed VAT incorrectly for March; sets Balance As Of to 31 March; exports; identifies the line item; objection narrative cites Tax Type Report directly.

2. Audit-period reconciliation

External audit covers 1 January–31 December 2025. Two exports (start, end); movement reconciled to Single Account; audit file complete.

3. Year-end reporting

CFO needs tax balance as at 31 December for financial statements; one export.

1. Tax Type Report as evidence

Routine in objection bundles; admissible under section 4 Civil Evidence Act; presumed accurate absent rebuttal.

2. Re Bulawayo Suppliers (revisited)

The Tax Type Report’s as-of-date functionality was decisive in showing the contested balance at the relevant date.

1. Wrong Balance As Of date

One day off changes the figure. Fix: match exactly to the date in the dispute.

2. Mixing currencies

Read ZWG and USD separately.

3. Not exporting

Screen evidence is fragile.

4. Reading Total without splitting

The split between principal, interest, and penalty matters in dispute.

Question 1

What does the Balance As Of filter do?

Question 2

List the columns and explain why principal-vs-penalty matters in objections.

Question 3 — Scenario

You wish to reconstruct your VAT balance as at 30 June 2024 for an objection. What workflow?

Question 4

Sketch the audit-prep playbook.

Answer 1

Reproduces the balance as at any chosen date, enabling reconstruction of historical balances for objection or audit.

Answer 2

Tax Type, Principal, Overdue, Interest, Penalty, Total Payable — per currency. The split matters because objections may dispute the basis of penalty (e.g., penalty wrongly imposed) without disputing principal; or dispute interest computation without disputing principal.

Answer 3

Taxpayer Accounting → Tax Type Report → Balance As Of: 30/06/2024 → Tax Type: VAT → Search → Export. Result: VAT balance as at 30 June 2024 with split.

Answer 4

Two exports (period start, period end), movement reconciled to Single Account Transactions, each movement explained and documented.

• Drill-down report; Balance As Of date is the key feature.
• Six columns per currency.
• Used in every objection bundle.
• Audit-prep: two exports + Single Account reconciliation.
• Continuity: Lesson 7.3 next deals with Assessment Notices — the source of every balance you see.