Revenue Appeals Tribunal e-Library
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- Judgements: formal decisions made by court of law or tax tribunal.
- Legislation: Laws and regulations created by government or legislation body.
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- Online databases: Digital collections of scholarly research materials i.e. research articles, conference proceedings.
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Recent Submissions
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.
Minet Malawi Insurance Brokers Ltd v Commissioner General (MRA), RAT Principal Registry, Appeal No. 2 of 2026 — Ruling
(Revenue Appeals Tribunal, Principal Registry (Malawi), 2026-03-13) Timothy John Chirwa, Registrar
This ruling concerns an application by Minet Malawi Insurance Brokers Ltd seeking an extension of time to file a notice of appeal against a tax assessment issued by the Commissioner General of the Malawi Revenue Authority. The assessment arose from an audit covering January 2020–December 2023, which determined that the company owed over K64 million due to improper treatment of Expected Credit Losses (ECLs) as deductible expenses. After the taxpayer’s objection was dismissed, the statutory 30‑day period for appeal began running from 6 October 2025. The Tribunal analyzed the statutory framework under the Revenue Appeals Tribunal Act (RATA) and the Revenue Appeals Tribunal (Procedure) Rules, concluding that the Registrar has limited discretion to extend time only up to 30 days beyond the expiry of the original appeal period. Since more than 60 days had elapsed by the time the Applicant sought the extension, the Registrar lacked jurisdiction to grant it. The application was therefore dismissed, with the Tribunal confirming that it cannot extend time beyond the strict statutory limits.
Taxation (Amendment) (No. 2) Act, 2025 (Malawi)
(the Government Printer, 2025-12-30) Parliament of Malawi
The Taxation (Amendment) (No. 2) Act, 2025 introduces significant reforms to Malawi’s tax regime by amending the Taxation Act (Cap. 41:01). The Act establishes a money transfer levy on electronic and bank‑based monetary transfers above a specified threshold, to be collected by banks and e‑money service providers. It further introduces a minimum alternative tax for large companies based on total turnover, ensuring a baseline tax contribution irrespective of taxable income.
Additionally, the Act revises corporate income tax provisions, amends multiple tax schedules, adjusts applicable tax rates, and strengthens the taxation of betting and gambling winnings by making withholding tax final. Overall, the Act aims to broaden the tax base, enhance revenue mobilisation, and improve compliance within Malawi’s evolving digital and corporate economy.