The State -Vs- The Commissioner General of Malawi Revenue Authority EX-PARTE Eastern Produce (Malawi) Limited Judicial Review No. 43 of 2016

Abstract

The case revolves around a judicial review application challenging the determination of Non-Resident Tax (NRT) assessments imposed by the Malawi Revenue Authority (MRA) on Eastern Produce (Malawi) Limited. The applicant contends that the MRA improperly applied the Taxation Act and the 2009 Transfer Pricing Regulations, particularly regarding the use of OECD Guidelines for evaluating transfer prices between related parties. The court examined testimonies concerning audit procedures, the appropriateness of chosen payment methods, and the necessity of evidence demonstrating the provision of unique services. The ruling addresses the standards for assessing compliance with transfer pricing laws in Malawi and the authority of the MRA in these determinations.