Revenue Appeals Tribunal Act 2021

Abstract

The Revenue Appeals Tribunal Act 2021 establishes the Revenue Appeals Tribunal in Malawi to adjudicate appeals against objection decisions made by the Malawi Revenue Authority under various tax laws. The Act outlines the Tribunal's composition, jurisdiction, and procedures, including the appointment of key officials, conduct, and rules of proceedings. It provides for the enforcement of Tribunal decisions, appeal mechanisms to the High Court, and safeguards such as immunity from personal liability for Tribunal officers. The Act aims to facilitate an effective, transparent, and efficient dispute resolution process in tax administration, ensuring fairness and compliance within the taxation system.