Revenue Appeals Tribunal e-Library

Welcome to the e-Library, your one-stop-shop for tax dispute resources: Discover, learn and stay updated with E-library

Resources:

  • Judgements: formal decisions made by court of law or tax tribunal.
  • Legislation: Laws and regulations created by government or legislation body.
  • eBooks: Digital versions of printed books.
  • Online databases: Digital collections of scholarly research materials i.e. research articles, conference proceedings.
  • Website & Portals: Online platforms providing access to decisions from other tax tribunals and tax related bodies/orgs.

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Recent Submissions

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Value Added Tax (Amendment) Act, 2022
(The Parliament of Malawi, 2022-03-18) The Parliament of Malawi
The Value Added Tax (Amendment) Bill, 2022, aims to reform the VAT Act by abolishing the withholding VAT agent scheme, providing exemptions for essential items such as cooking oil, tap and well water, and sanitary towels (pads), and introducing VAT on moulds used for plastics or rubber. These changes are intended to streamline VAT collection, prioritize the exemption of basic necessities, and regulate specific manufacturing inputs, thereby enhancing the tax system's efficiency and fairness
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Taxation (Amendment) Act, 2022
(The Parliament of Malawi, 2022-03-18) The Parliament of Malawi
The Taxation (Amendment) Act, 2022 introduces several key changes to Malawi's tax laws. It removes references to LIBOR in deemed interest calculations, clarifies what constitutes a commercial building, and expands exemptions for certain receipts and accruals. The Act also imposes a final withholding tax on income from tobacco sales by clubs, commissions, betting winnings, and gambling. It sets the presumptive tax rate for commercial passenger vehicles and mandates the use of tax clearance certificates for various licensing, licensing renewals, and import/export activities. Additionally, the Act updates withholding tax rates across different types of payments and revises definitions within the Taxation Act to streamline tax administration and compliance.
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Malawi Revenue Authority (Amendment) Act 2022
(The Government Printer, 2022-03-18) The Parliament of Malawi
The Malawi Revenue Authority (Amendment) Bill, 2022, aims to align the financial year of the Malawi Revenue Authority with that of the government by amending Section 23 of the Malawi Revenue Authority Act. The amendment specifies that the authority's financial year shall normally run from April 1st to March 31st of the following year, subject to the Minister's discretion to set different periods between six and eighteen months through a Gazette order. This change seeks to ensure consistency between the authority's financial operations and the government's fiscal calendar
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Value Added Tax (Amendment) Act2021
(The Parliament of Malawi, 2021-04-01) The Parliament of Malawi
The VAT Amendment 2021 updates a bunch of tax rules particularly focused on exemptions and fees related to banking and agricultural products. It clarifies which banking fees are not exempt from VAT, like those for online banking, ATM withdrawals, and credit card late charges. New items like portable agricultural sprayers and fish feed get specific VAT treatment. It aims to fine-tune VAT application for services surrounding banks and financial institutions.
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axation (Amendment) Act, 2021
(Government of Malawi, 2021-08-13) The Parliament of Malawi
The amendments to the Malawi Taxation Act 2021 introduce several key changes: they define "winnings" and establish a withholding tax on winnings exceeding K100,000; update the presumptive tax on turnover, with specified rates based on turnover thresholds and options for taxpayers to opt out; replace the section on presumptive tax with provisions applicable to income derived from Malawi for businesses with income not exceeding K12.5 million; and implement a new requirement for advance income tax of 3% on the customs value of imported goods, with exemptions for personal use, government entities, or tax-exempt individuals. Additionally, the Eleventh Schedule is amended to modify income tax rates and thresholds, and the Fourteenth Schedule is updated concerning withholding tax on winnings.