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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The State Vs. Commissioner General of Malawi Revenue Authority. Ex-Parte; Ginners African Limited.
(High Court of Malawi, Principal Registry., 2013) Chirwa, J.
The case revolves around an application for judicial review filed by Ginners African Limited against the Commissioner General of the Malawi Revenue Authority. The applicant contested a penalty of K4, 378,420.00 imposed by the Respondent without giving the applicant an opportunity to be heard. The court evaluated the fairness of the decision-making process, emphasizing that judicial review focuses on the fairness of the treatment by the authority rather than the merits of the case. Ultimately, the court found the respondent's decision to be wednesbury unreasonable and quashed the penalty, allowing the applicant to bear the costs of the application.
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The State and The Malawi Revenue Authority Vs. IMRAN Meman ta Kamlisha Enterprise and Others; Judicial Review Cause No. 44 of 2014
(High Court of Malawi, Principal Registry., 2014) M.A. Tembo.
The case involves a judicial review application by the applicants against the Malawi Revenue Authority's decision to implement the mandatory use of Electronic Fiscal Devices (EFDs) for Value Added Tax (VAT) collection, affecting VAT operators using handwritten receipts and invoices. The applicants contended that the implementation of EFDs was fraught with irregularities that could derail their businesses. After granting a stay on the implementation and evaluating applications to amend the parties involved and the arguments presented, the court ultimately upheld the respondent's right to implement EFDs, indicating that the cost implications were beyond the judicial review's mandate.
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The State and Malawi Revenue Authority ex parte Kassym S Kivuyo
(High Court of Malawi, Principal Registry., 2017) R. Mbvundula
The case titled revolves around an application for leave to seek judicial review of a decision made by the Malawi Revenue Authority (MRA). The applicant, Kassym S Kivuyo, contested the MRA's refusal to release a consignment of 1,200 bags of salt imported from Botswana. The applicant argued that the salt is not a prohibited item and is duty-free, while the MRA's position included claims concerning packaging regulations and the payment of fines. The ruling addresses the scope of judicial review and the criteria for granting leave to apply for such relief. The High Court assessed whether there was an arguable case warranting judicial intervention in the MRA's decision-making process.
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The State and Commissioner General of Malawi Revenue Authority EX-PARTE Blantyre Printing and Publishing Company Limited
(High Court of Malawi, Principal Registry., 2025) Chigona, J.
This case involves an application brought by Blantyre Printing and Publishing Company Limited seeking judicial review of decisions made by the Commissioner General of the Malawi Revenue Authority. The applicant challenges the authority's decision to distrain its assets due to tax liabilities. The matter examines the legal principles surrounding judicial review, the validity of the distraint process, and the concept of legitimate expectation in tax matters. The court deliberates on whether the applicant has adequately demonstrated grounds for relief and addresses the implications of the tax liabilities in question. Ultimately, the case highlights the balance between tax enforcement and the rights of businesses under Malawian law.
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The State Vs. The Commissioner General of the Malawi Revenue Authority; EX-PARTE; Airtel Malawi Limited; MSCA Civil Appeal No. 61 of 2016.
(Supreme Court of Malawi, 2016-12-08) Mwaungulu, J.A.
The case concerns a civil appeal related to the challenges faced by Airtel Malawi Limited against tax assessments made by the Malawi Revenue Authority. The primary issue revolves around the interpretation of the Taxation Act, particularly concerning the availability of alternative remedies before seeking judicial review. The court examines the extent of the taxpayer's liability and the procedural requirements for disputing tax assessments, determining that the lower court's reliance on alternate remedies was not applicable in this instance. The appeal thus seeks to clarify the process for contesting tax liabilities and the proper exercise of judicial discretion in tax-related disputes.