Revenue Appeals Tribunal e-Library
Welcome to the e-Library, your one-stop-shop for tax dispute resources: Discover, learn and stay updated with the 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
Statute Law (Miscellaneous Amendments) Act, 2021
(Malawi Government, 2021-09-10) Parliament of Malawi
The Statute Law (Miscellaneous Amendments) Act, 2021 is an Act of the Parliament of Malawi enacted to make miscellaneous amendments to several existing written laws, principally the Taxation Act, Customs and Excise Act, and Value Added Tax Act. The Act repeals, substitutes, updates, and harmonizes numerous provisions to align tax administration procedures with the Tax Administration Act and the establishment of the Revenue Appeals Tribunal. It also provides transitional arrangements for tax appeal proceedings pending before special arbitrators, referees, or magistrates prior to the commencement of the Tribunal's operations. The amendments modernize terminology, transfer administrative powers to the Commissioner General of the Malawi Revenue Authority, streamline tax dispute resolution mechanisms, and improve consistency within Malawi's tax legislative framework.
Tax Administration (Amendment) Act, 2026.
(The Government Printer, Lilongwe, Malawi., 2026-04-14) Parliament of Malawi
The Tax Administration (Amendment) Act, 2026 amends the Tax Administration Act, 2021 to modernize tax administration procedures in Malawi. The Act introduces provisions recognizing electronic service of tax documents through email and telefax, expands requirements for retention of records relating to transfer pricing audits, reduces the period specified under section 81 from twelve to six, and strengthens transfer pricing documentation requirements by increasing the applicable threshold from one to forty. The amendments are intended to improve tax administration efficiency, enhance compliance monitoring, and support effective administration of transfer pricing and related-party transactions.
Customs and Excise (Tariffs) Order, 2022 (HS 2022 Version) – Updated Rates (2025–2027)
(Government of Malawi, 2022-06-29) Government of Malawi
This document sets out the Customs and Excise (Tariffs) Order, 2022 (HS 2022 Version) as applied during the 2025–2027 tariff period in Malawi. It implements updated customs and excise duty rates based on the Harmonized Commodity Description and Coding System (HS 2022).
The 2025–2027 updated rates introduce widespread reductions in Basic Customs Duty, largely by an average of five percentage points across many tariff lines, while maintaining the existing structure and classification framework. Preferential trade regimes under COMESA, SADC, and AfCFTA remain unchanged, as do VAT, excise duty, and advance income tax provisions. The Order provides the authoritative legal basis for tariff assessment, customs valuation, and dispute adjudication.
CDH Investment Bank v Commissioner General — Appeal No. 3 of 2025 (Ruling)
(Revenue Appeals Tribunal, Principal Registry (Blantyre, Malawi), 2025-08-26) H/H Timothy John Chirwa
This ruling concerns a preliminary objection by the Commissioner General seeking dismissal of CDH Investment Bank’s appeal for failure to file grounds of appeal within the statutory time under section 14 of the Revenue Appeals Tribunal Act. The Respondent initially argued non-payment of the 50% deposit and failure to file grounds of appeal, but later withdrew the first ground. The Tribunal examined whether late filing without prior written application constitutes an irregularity warranting dismissal. Considering the minimal delay, counsel’s temporary absence, and the fact that the Revenue Appeals Tribunal (Procedure) Rules came into force mid-process, the Tribunal held that dismissal would be unjust. The Tribunal exercised discretion under Rule 10 to regularize the late filing and granted the Appellant an extension of time. Directions were issued for continuation of the matter, and both parties were cautioned on future compliance.
Faisal Hassen & The Administrator of the Estate of Khalid Hassen v Commissioner General (MRA) Appeal No. 2 of 2025-Ruling
(Revenue Appeals Tribunal, Principal Registry (Blantyre, Malawi), 2026-02-17) H/H Timothy John Chirwa
This ruling of the Revenue Appeals Tribunal (Appeal No. 2 of 2025) concerns three applications arising from an appeal by the late Khalid Hassen’s estate and Faisal Hassen against a capital gains tax assessment issued by the Commissioner General of the Malawi Revenue Authority. The Respondent sought dismissal of the appeal for non‑payment of the mandatory 50% deposit required under section 59(2) of the Tax Administration Act (TAA). The Appellants counter‑applied for dismissal of the Respondent’s application on grounds of non‑service and further requested a constitutional referral to the Chief Justice. The Tribunal held that although non‑service was a procedural irregularity, it did not warrant dismissal. It further determined that payment of the statutory deposit is a strict jurisdictional requirement and that the Tribunal lacks power to waive it. The Appellants were given 30 days to comply, failing which the appeal will be struck out. The Tribunal also ruled that it has no authority to make a constitutional referral, as such power is reserved to the High Court. Costs were awarded to the Appellants for the Respondent’s repeated non‑service.