NICO Holdings Limited vs Commissioner General, Malawi Revenue Authority

Abstract

This case revolves around the appropriate payment of court fees in tax-related appeals under Malawian law, particularly the Taxation Act, Customs and Excise Act, and Value Added Tax Act. The magistrate emphasizes the need to interpret and apply existing rules with modifications suitable to the high value of tax disputes, advocating for fees that are proportional to the amount in dispute, such as a maximum of K150,000 based on the value of the tax involved. The judgment discusses the purpose of court fees, their role in deterring frivolous litigation, and supporting the judicial system as a public service. It also considers procedural issues related to arbitration, costs, and the appointment of special arbitrators, advocating for a consistent approach in handling tax appeals. Overall, the case underscores the importance of appropriate fee structuring and procedural uniformity in tax dispute resolution.