Under the Finance Act of 2025, how do I manage a tenant who refuses to withhold the 15% Presumptive Rental Income Tax, and what happens to my net income if my commercial mortgage interest was higher than the remaining 85% of the rent?

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I own a small retail block in Bulawayo CBD. ZIMRA now requires tenants to deduct 15% from the gross rent and pay them directly as a 'final tax.' This is a disaster because ZIMRA doesn't allow me to deduct my maintenance or bank loan interest anymore. I am looking for advice on how to restructure my leases: can I legally increase the 'base rent' to cover this 15% loss, or does the law protect the tenant from such escalations? I need a specialist to explain the 100% penalty risks if my tenant forgets to remit that tax.