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
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.
Value Added Tax (Amendment) (No. 2) Act, 2025
(Government Printer, Lilongwe, Malawi, 2025-12-30) Parliament of Malawi
The Value Added Tax (Amendment) (No. 2) Act, 2025 amends section 9 of the Value Added Tax Act (Cap. 42:02) by increasing the standard VAT rate from 16.5 percent to 17.5 percent. The Act was enacted by the Parliament of Malawi, passed on 2 December 2025, assented to by the President, and published on 30 December 2025. Its purpose is to adjust the VAT rate as part of the Government’s fiscal and revenue policy framework.
Zamani Sofala v Commissioner General of Malawi Revenue Authority, Revenue Cause No. 10 of 2018.
(The High Court of Malawi (Revenue Division)., 2019-03-08) Honourable Justice Joseph Chigona
This case concerns an application for an interlocutory injunction by Zamani Sofala, who sought the release of a motor vehicle seized by the Malawi Revenue Authority (MRA) for alleged non‑payment of customs duty. The vehicle had originally been imported duty‑free by a cabinet minister, later written off after an accident, sold as scrap, restored, and eventually purchased by the claimant. MRA seized the vehicle on the grounds that duty had never been paid upon disposal. The key legal issue was the interpretation of Section 90 of the Customs and Excise Act, specifically whether MRA was required to pursue the original importer before proceeding against the current possessor. The court held that Section 90 clearly gives MRA the discretion to pursue either the importer or the person in possession, rejecting arguments suggesting any hierarchy of liability. The judge found no serious issue to be tried and ruled that damages would be an adequate remedy, ultimately dismissing the injunction application with costs.
Win Win Garments Company Limited v Malawi Revenue Authority
(High Court of Malawi, Principal Registry – Revenue Division, 2019-03-12) Hon. Justice R. Mbvundula
This case concerns an application by Win Win Garments Company Limited seeking an interim injunction to restrain the Malawi Revenue Authority (MRA) from seizing six containers of imported used clothing intended for manufacturing under an EPZ licence. The claimant argued that the goods were lawfully imported for production of blankets and duvets and that MRA’s actions were ultra vires and harmful to its business. MRA opposed the application, alleging that the goods were not suitable for manufacture and were instead intended for illegal resale, supported by investigative findings linking the goods to a shop in Limbe. The Court held that the claimant failed to dispute MRA’s factual assertions and concluded that the claimant had engaged in illegality, coming before the court with unclean hands. As injunctions are equitable remedies unavailable to parties engaged in wrongdoing, the court dismissed the application with costs.
Victoria Pharmaceuticals Limited v Attorney General (Ministry of Finance) and Malawi Revenue Authority
(High Court of Malawi, Principal Registry (Revenue Division), 2020-08-13) Hon. Justice R. Mbvundula
This case involved an application by Victoria Pharmaceuticals Limited seeking an injunction to stop the Malawi Revenue Authority (MRA) from demanding taxes and duties on imported raw materials and equipment. The company argued that it was entitled to a tax holiday and duty‑free incentives under both a 2011 Memorandum of Understanding (MOU) with the Government of Malawi and a later Framework Agreement (FA) with Central Medical Stores Trust (CMST).
MRA and the Attorney General opposed the application, arguing that the tax holiday under the MOU expired in 2016, and that the revised FA could not bind the government because the Ministry of Finance was not a party to it, raising issues of privity of contract. The court held that the government could not be bound by the FA, confirmed that the applicable Customs Procedure Codes were correctly applied by MRA, and that VAT was payable. It further held that the refusal to issue a Tax Clearance Certificate was lawful, and that any taxes paid could be refunded under the Customs and Excise Act if the applicant eventually succeeded. The court dismissed the application for an interlocutory injunction with costs.